ACIT.-3, Mathura v. Sh. Ashok Kumar Agarwal, Mathura

ITA 100/AGR/2010 | 2002-2003
Pronouncement Date: 23-07-2010 | Result: Dismissed

Appeal Details

RSA Number 10020314 RSA 2010
Assessee PAN ADTPA3509L
Bench Agra
Appeal Number ITA 100/AGR/2010
Duration Of Justice 3 month(s) 11 day(s)
Appellant ACIT.-3, Mathura
Respondent Sh. Ashok Kumar Agarwal, Mathura
Appeal Type Income Tax Appeal
Pronouncement Date 23-07-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 23-07-2010
Date Of Final Hearing 24-06-2010
Next Hearing Date 24-06-2010
Assessment Year 2002-2003
Appeal Filed On 12-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER ITA NO.100/AGR/2010 ASST. YEAR: 2002-03 ASSTT. C.I.T 3 VS. SHRI ASHOK KUMAR AGARWAL MATHURA. C/O. MATHURA COMMERCIAL CO. MARKET YARD MATHURA. (PAN : ADTPA 3509 L) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. SHARMA JR. D.R. RESPONDENT BY : SHRI M.M. AGARWAL C.A. ORDER PER BENCH: THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 05.02.2010. 2. WE NOTED THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.2 00 000/- AND THE SAME IS I N CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORC E UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT 1961. THE SAME IS THEREFORE NOT MAINTAINABLE. 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 HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.2 L ACS. THEREFORE 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. 2 ITA NO.100/AGR/2010 ASST. YEAR: 2002-03 3. IN THE RESULT APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD JULY 2010. PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR ITAT AGRA BENCH AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY