D.C.I.T.-4(1), Agra V. Sh. Laxman Singh, Agra

MA 23/AGR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7635 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-03-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 09-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR
• Assessee Lawyers: K K JAIN
• Keywords: Right to appeal; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 23/AGRA/2011 (IN ITA NO. 390/AGRA/2009) ASST. YEAR : 2001-02 D.C.I.T. 4(1), VS. SHRI LAXMAN SINGH, AGRA. PROP. M/S. BSA SALES CORPN., 12/15-AA, NAWAL GANJ, NUNHAI, AGRA. (PAN : AFPPS 9539 E) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SOHAIL AKHTAR, JR. D.R. RESPONDENT BY : SHRI K.K. JAIN, ADVOCATE DATE OF HEARING : 16.03.2012 DATE OF PRONOUNCEMENT : 16.03.2012 ORDER PER BHAVNESH SAINI, J.M. : THE DEPARTMENTAL APPEAL WAS DISMISSED AS NON-MAINT AINABALE, HOLDING THE TAX EFFECT TO BE BELOW RS.2,00,000/- VIDE ORDER OF TRIB UNAL DATED 22.02.2011. 2. THE LD. DR SUBMITTED THAT PARA 8 OF INSTRUCTION NO. 5 OF 2008 HAS BEEN IGNORED BY THE TRIBUNAL WHILE CONSIDERING THE DEPARTMENTAL APPEAL. ACCORDING TO THE LD. DR, WHERE BOARDS CIRCULAR, NOTIFICATION, INSTRUCTIONS OF CIRCULAR HAVE BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, THE DEPARTMENT HAS RIGHT TO FILE AN APPEAL IRRESPECTIVE OF TAX EFFECT BELOW RS.2,00,000/-. COPY OF CIRCULAR IS FILED ALONGWITH CIRCULAR NO.334 OF DATED 03.04.1982, GOVERNING THE CHARGING OF U/S. 220(2) OF THE IT ACT . M.A. NO. 23/AGRA/2011 2 3. AFTER HEARING BOTH THE PARTIES, WE DO NOT FIND A NY MISTAKE APPARENT FROM THE RECORD OF THE TRIBUNAL. THE MISC. APPLICATION OF RE VENUE IS, THEREFORE, LIABLE TO BE DISMISSED. THE TRIBUNAL HAS NOT HELD ANY INSTRUCTIO N OR CIRCULAR OF THE BOARD TO BE ILLEGAL OR ULTRA VIRES WHILE DISMISSING THE DEPARTM ENTAL APPEAL. FURTHER, THE ASSESSEE PREFERRED APPEAL BEFORE THE LD. CIT(A) FOR CANCELLA TION OF INTEREST U/S. 220(2), FOR WHICH NO APPEAL IS PROVIDED U/S. 249 OF THE IT ACT. FOR C HARGING OF INTEREST U/S. 220(2) SIMIPLICITER, NO APPEAL IS MAINTAINABLE BEFORE THE LD. CIT(A). THEREFORE, IN OUR VIEW, WHOLE PROCEEDINGS SHOULD HAVE BEEN QUASHED AT THE S TAGE OF CIT(A) ITSELF. IN VIEW OF THE MATTER, THERE IS NO MERIT IN THE MISC. APPLICAT ION. THE SAME IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE MA IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16.03.2012. 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 ASSISTANT REGISTRAR TRUE COPY