IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER (SMC) ITA.79/HYD/2011 ASSESSMENT YEAR 2007-08 THE DCIT, CENTRAL CIRCLE 4, HYDERABAD. VS SHRI ASHOK KUMAR KEDIA, HYDERABAD (PAN AINPK 8943 M) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS, DR RESPONDENT BY SHRI SAI PRASAD O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) VII, HYDERABAD DATED 1 .11.2010 AND PERTAINS TO THE ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING ON 5.5.2011, IT HAS BE EN AGREED BY BOTH THE PARTIES THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE IS LESS THAN RS.2 LAKHS AND HENCE, IN TERMS OF THE INSTRUCT ION NO.5 DATED 16.7.2007 (F.NO.279/MISC.56/07-ITJ) ISSUED BY THE C BDT, DEPARTMENT SHOULD NOT HAVE FILED THIS APPEAL. ACCORDINGLY, TH E APPEAL FILED BY THE REVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE R EVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. ITA NO.79/H/2011 SHRI ASHOK KUMAR KEDIA, HYDERABADI 2 2 ORDER PRONOUNCED IN THE OPEN COURT ON 5.5.2011 SD/- CHANDRA POOJARI ACCOUNTANT MEMBER(SMC) DATED THE 5 TH MAY, 2011 COPY FORWARDED TO: 1. THE DCIT, CENTRAL CIRCLE 4 , AYAKAR BHAVAN, KT ROAD, TIRUPATHI 2. SHRI ASHOK KUMAR KEDIA, H.NO.4-1-1236/5 BAZAR, S AVITHRI SADAN, KING KOTI, HYDERABAD 3. 4 5. THE CIT(A)-VII, HYDERABAD THE CIT, HYDERABAD THE DR, ITAT, HYDERABAD NP