ITO-1(3), Agra V. Sh. Tarun Bansal, Agra

ITA 79/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7029 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-05-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 26-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 268A

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. 79/AGRA/2010 ASSTT. YEAR : 2001-02 INCOME-TAX OFFICER, VS. SHRI TARUN BANSAL, 1(3), AGRA. 1, PRAKASH ENCLAVE, BYE PASS ROAD, AGRA. (PAN : ABSPB 3693 H) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI A.K. SHARMA, JR. D.R. FOR RESPONDENT : NONE ORDER PER BENCH : THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 15.01.2010. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE FOR HEARING WAS SENT THROUGH REGISTERED POST. WE HAVE HEARD THE LEARNED DR AND H AVE CAREFULLY PERUSED THE MATERIAL ON RECORD AS WELL AS THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTED THAT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS L ESS 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 UNDER 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 2 HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.2 L ACS. THE PRESENT APPEAL, HAVING BEEN FILED IN CONTRAVENTION OF THE SAID INSTRUCTION, IS, THEREFOR E, FOUND NOT MAINTAINABLE. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24.05.2011. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 24 TH MAY, 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