RSA Number | 10120314 RSA 2010 |
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Assessee PAN | ABCPA2872M |
Bench | Agra |
Appeal Number | ITA 101/AGR/2010 |
Duration Of Justice | 3 month(s) 11 day(s) |
Appellant | ACIT.-3, Mathura |
Respondent | Smt. Manju Agarawl, 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.101/AGR/2010 ASST. YEAR: 2002-03 ASSTT. C.I.T 3 VS. SMT. MANJU AGARWAL MATHURA. C/O. MATHURA COMMERCIAL CO. MARKET YARD MATHURA. (PAN : ABCPA 2872 M). (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.101/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
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