A.C.I.T.-4(1), Agra V. M/s M. K. G. Computers Pvt. Ltd., Agra

ITA 6/AGR/2014

• Counselvise Citation: 620314 RSA 2014
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-02-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 13-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANURADHA
• Assessee Lawyers: ANURAG SINHA
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMB ER ITA NO. 06/AGRA/2014 ASST. YEAR : 2009-10 A.C.I.T., 4(1), AGRA. VS. M/S. M.K.G. COMPUTERS P VT. LTD., F-1, BLOCK NO. 35, SANJAY PLACE, AGRA (PAN: AAECM 5653 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. ANURADHA, JR. D.R. RESPONDENT BY` : SHRI ANURAG SINHA, ADVOCATE DATE OF HEARING : 25.02.2014 DATE OF PRONOUNCEMENT : 25.02.2014 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-II, AGRA DATED 13.09.2013 FOR THE ASSESSMENT YEAR 2009- 10, CHALLENGING THE DELETION OF ADDITION OF RS.9,32,201/- FOR DISALLOWANCE OF IN TEREST. 2. ACCORDING TO THE CBDT INSTRUCTION NO. 03/2011 DA TED 09.02.2011, IT IS PROVIDED THAT NO DEPARTMENTAL APPEAL BE FILED BEFOR E THE TRIBUNAL IF THE TAX EFFECT IN DEPARTMENTAL APPEAL WOULD NOT EXCEED RS.3,00,000 /-. THE PRESENT DEPARTMENTAL APPEAL IS FILED IN THE TRIBUNAL ON 13.01.2014. ADMI TTEDLY, THE ABOVE CIRCULAR IS APPLICABLE TO THE DEPARTMENTAL APPEAL AND THE TAX E FFECT IS BELOW RS.3,00,000/-. ITA NO. 06/AGRA/2014 2 THE DEPARTMENTAL APPEAL IS, THEREFORE, NOT MAINTAIN ABLE. NO QUESTION OF LAW ARISES OUT OF THE DEPARTMENTAL APPEAL AND NO AUDIT OBJECTI ON OR ANY NOTIFICATION OR CIRCULAR IS UNDER CHALLENGE. THE DEPARTMENTAL APPEAL IS, THE REFORE, LIABLE TO BE DISMISSED. WE, ACCORDINGLY, DISMISS THE DEPARTMENTAL APPEAL AS NOT MAINTAINABLE. 3. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (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