I.T.O., Range-1(2), Gwalior V. Shri Manoj Kumar Sharma, Gwalior

ITA 458/AGR/2011

• Counselvise Citation: 45820314 RSA 2011
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-07-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 08-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 458/AGRA/2011 ASSTT. YEAR : 2008-09 INCOME-TAX OFFICER, VS. SHRI MANOJ KUMAR SHARMA, 1(2), GWALIOR. 23, APNA GHAR COLONY, BAHODAPUR, GWALIOR. (PAN : BIHPS 7369 Q) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA, JR. D.R. RESPONDENT BY : NONE DATE OF HEARING : 31.07.2012 DATE OF PRONOUNCEMENT OF ORDER : 09.08.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 12.09.2011, CHALLENGING THE DELETION OF ADDITION OF RS.6,40,000/- AND DELETION OF ADDITION OF RS.3,36,237/-. 2. THE LD. DR STATED THAT TOTAL ADDITION UNDER CHAL LENGE IN THE DEPARTMENTAL APPEAL COMES TO RS.9,76,237/-. ON THIS ADDITION, TH E TAX EFFECT WOULD BE RS.2,92,871/-. CONSIDERING THE ABOVE, WE ARE OF THE VIEW THAT THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AS IS FILED AGAINST CBDT INSTRUCTION. ACCORDING TO THE ITA NO. 458/AGRA/2011 2 CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011, THE D EPARTMENTAL APPEAL WOULD NOT BE FILED BEFORE THE TRIBUNAL IF THE TAX EFFECT DOES NOT EXCEED RS.3,00,000/-. THE DEPARTMENTAL APPEAL IS FILED BEFORE THE TRIBUNAL ON 08.12.2011 AND AS SUCH, ABOVE INSTRUCTION IS APPLICABLE TO THE DEPARTMENTAL APPEA L. THE ISSUES INVOLVED IN THE DEPARTMENTAL APPEAL RAISE ONLY ISSUE OF FACTS. NO Q UESTION OF LAW ARISES IN THE DEPARTMENTAL APPEAL NOR IS THERE ANY AUDIT OBJECTIO N. THEREFORE, IT IS CLEAR THAT THE DEPARTMENTAL APPEAL IS FILED IN VIOLATION OF CBDT I NSTRUCTION AND AS SUCH, THE SAME IS NOT MAINTAINABLE AND IS, ACCORDINGLY, DISMISSED IN LIMINE. 3. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY