ACIt, Circle-3, Gwalior V. Shri Dev Raj Garg Prop. M/s L.D.Hotels, Gwalior

ITA 420/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2507 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-02-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 24-09-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.414/AGR/2009 ASST. YEAR: 2005-06 INCOME TAX OFFICER, VS. SHRI SUNIL KUMAR GABRA, WARD 1(1), GWALIOR. KAMPOO ROAD, LASHKAR, GWALIOR (M.P.) (PAN : AJDPG 3746 R). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA, JR. D.R. RESPONDENT BY : SHRI NAVIN GARGH, ADVOCATE ITA NO.420/AGR/2009 ASST. YEAR: 2005-06 ASSTT. COMMISSIONER OF INCOME TAX, VS. SHRI DEVRA J GARG, CIRCLE-3, GWALIOR. PROP. M/S L.D. HOTELS, PADAV, GWALIOR. (PAN : ACLPG 8550 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA, JR. D.R. RESPONDENT BY : NONE ORDER PER BENCH : THESE APPEALS HAVE BEEN FIELD BY THE REVENUE AGAINS T THE ORDERS OF THE CIT(A) DATED 02.06.2009 AND 03.06.2009 RESPECTIVELY. 2. DURING THE COURSE OF HEARING, WE NOTED THAT THE TAX EFFECT IN THESE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) ARE LESS T HAN RS.2,00,000/- AND THE SAME IS IN 2 CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME- TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.2 LACS. THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CA SE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND THE SAME ARE DISMISSED AS NOT MAIN TAINABLE. 3. IN THE RESULT, APPEALS FILED BY THE REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2011) . SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD FEBRUARY, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY