I.T.O.-3(2), Mathura v. Sh. Kishan Prasad Agrawal, Mathura

ITA 232/AGR/2010 | 1998-1999
Pronouncement Date: 27-08-2010 | Result: Dismissed

Appeal Details

RSA Number 23220314 RSA 2010
Assessee PAN AAAHD5558H
Bench Agra
Appeal Number ITA 232/AGR/2010
Duration Of Justice 2 month(s) 19 day(s)
Appellant I.T.O.-3(2), Mathura
Respondent Sh. Kishan Prasad Agrawal, Mathura
Appeal Type Income Tax Appeal
Pronouncement Date 27-08-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 27-08-2010
Date Of Final Hearing 23-07-2010
Next Hearing Date 23-07-2010
Assessment Year 1998-1999
Appeal Filed On 07-06-2010
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.285/AGR/2009 ASST. YEAR: 1998-99 INCOME-TAX OFFICER 3(1) VS. M/S DEENA NATH NA RENDRA KUMAR HUF MATHURA. 16 JAGANNATHPURI MATHURA. (PAN : AAAHD 5558 H). ITA NO.232/AGR/2010 ASST. YEAR: 1998-99 INCOME-TAX OFFICER 3(2) VS. SHRI KISHAN PRASA D AGRAWAL MATHURA. PROP. RAMAYAN PRESS 823 VRINDABAN GATE MATHURA. (PAN : AAWPA 0884 G). ITA NO.187/AGR/2010 ASST. YEAR: 2004-05 A.C.I.T. - 3 VS. DR. AVADHESH AGARWAL MATHURA. C/O. M/S BRIJ NURSING HOME CHOWKI BAGH BAHADUR MATHURA. (PAN : ABGPA 3375 H). (APPELLANTS) (RESPONDENTS) APPELLANT BY : SHRI VINOD KUMAR JR. D.R. RESPONDENT BY : SHRI M.M. AGARWAL C.A. ORDER PER BENCH : THESE APPEALS HAVE BEEN FIELD BY THE REVENUE AGAINS T THREE SEPARATE ORDERS OF THE CIT(A) DATED 29.04.2009 25.03.2010 & 12.03.2010 RESPECTIV ELY. 2 2. WE NOTED THAT THE TAX EFFECT IN THESE APPEALS FI LED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) ARE LESS THAN RS.2 00 000/- AND THE SAME IS IN CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT 1961. THE SAME IS THEREFOR E NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT AP PEAL 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 APPEALS FILED BY THE REVENUE ARE N OT MAINTAINABLE AND THE SAME ARE DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT ALL THE THREE APPEALS FILED BY TH E REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.08.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 27 TH AUGUST 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