ACIT, Varanasi V. M/s Shivam Surgical Nursing Home, Varanasi

ITA 81/ALLD/2011

• Counselvise Citation: 8120714 RSA 2011
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-11-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 21-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARVIND SHUKLA; O P SHUKLA
• Assessee Lawyers: SANDEEP CHAUHAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO.81/ALLD/2011 ASSESSMENT YEAR: 2004-05 ASSTT. COMMISSIONER OF INCOME TAX, VS. M/S SHIVAM S URGICAL NURSING HOME, CIRCLE-3, VARANASI. AKTHA, PAHARIYA, VARANASI. (PAN : AAVFS 9540 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANDEEP CHAUHAN, CIT D.R. RESPONDENT BY : SHRI ARVIND SHUKLA & SHRI O.P. SHUKLA, ADVOCATES DATE OF HEARING : 05.11.2012 DATE OF PRONOUNCEMENT : 05.11.2012 ORDER PER A.L. GEHLOT, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 15.02.2011 PASSED BY THE LD. CIT(A), VARANASI FOR THE ASSESSME NT YEAR 2004-05. 2. THE QUANTUM CHALLENGED BY THE REVENUE IN ITS APP EAL IS RS.5,56,569/- ON WHICH TAX CALCULATION IS BELOW RS.3,00,000/-. 3. WE NOTE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.3,00,000/-, THE SAME IS IN CONTRAVENTION OF ITA NO.81/ALLD/2011 A.Y. 2004-05 2 C.B.D.T. CIRCULAR/INSTRUCTION NO.3/2011 DATED 09.02 .2011 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE I NCOME-TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 O F THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL B Y THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.3,00,000/-. THER EFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON05.11.2012) SD/- SD/- (BHAVNESH SAINI) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, ALLAHABAD BENCH, ALLAHABAD 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE T RIBUNAL, ALLAHABAD TRUE COPY