ACIT-3, Mathura V. Sh. Jugal Kishoe Bhatia, Mathura

ITA 458/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7096 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-04-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 02-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION REJECTED
• 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. 458/AGRA/2009 ASSTT. YEAR : 2005-06 A.C.I.T. 3, VS. SHRI JUGAL KISHRE BHATIA, MATHURA. PROP. M/S. KAMAL PAPER, 986, GALI KASERAN, MANDI RAMDAS, MATHURA. (PAN : ABBPB 8357 R) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI VINOD KUMAR, JR. D.R. FOR RESPONDENT : (APPLICATION REJECTED) ORDER PER P.K. BANSAL, A.M. : THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 10.09.2009. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRE SENT ON ITS BEHALF. THE APPLICATION FOR ADJOURNMENT SENT BY THE LD. AR OF ASSESSEE STANDS R EJECTED. WE, THEREFORE, DECIDED TO DISPOSE OF THIS APPEAL AFTER HEARING THE LD. D.R. 3. WE NOTED THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LES THAN RS.2,00,000/- AND THE SAME IS IN CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORCE U NDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961. 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 HENC EFORTH BE FILED WHERE TAX EFFECT EXCEEDS 2 RS.2 LACS. THE PRESENT APPEAL, HAVING BEEN FILED I N CONTRAVENTION OF THE SAID INSTRUCTION, IS, THEREFORE, FOUND NOT MAINTAINABLE. IN THE FACTS AN D CIRCUMSTANCES OF THE CASE, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTA INABLE. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.04.2011. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH APRIL, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY