ITO, Kanpur v. Smt. Neelam Agarwal, Kanpur

ITA 24/LKW/2011 | 2003-2004
Pronouncement Date: 21-03-2011

Appeal Details

RSA Number 2423714 RSA 2011
Bench Lucknow
Appeal Number ITA 24/LKW/2011
Duration Of Justice 2 month(s)
Appellant ITO, Kanpur
Respondent Smt. Neelam Agarwal, Kanpur
Appeal Type Income Tax Appeal
Pronouncement Date 21-03-2011
Appeal Filed By Department
Bench Allotted A
Tribunal Order Date 21-03-2011
Date Of Final Hearing 21-03-2011
Next Hearing Date 21-03-2011
Assessment Year 2003-2004
Appeal Filed On 20-01-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL: LUCKNOW BENCH A LUCKNOW (BEFORE HONBLE SHRI H. L. KARWA AND HONBLE SH. N. K.SAINI) ITA NO.24/LKW/2011 ASSESSMENT YEAR:2003-04 ITO-3(3) KANPUR V. SMT. NEELAM AGARWAL 7/142-B SWAROOP NAGAR KANPUR (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI. ANADI VERMA D.R. RESPONDENT BY: NONE O R D E R PER H. L. KARWA: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A)-II KANPUR DATED 18.10.2010 RELATING TO THE ASSESSMENT YEAR 2003-04. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE-RESPONDENT. THE LD. COUNSEL FOR THE ASSESSEE HAS SENT AN APPLICATIO N FOR ADJOURNMENT WHICH BEING WITHOUT ANY JUSTIFIABLE REASON HAS BEEN REJECTED. WE THER EFORE PROCEED TO DECIDE THE APPEAL EX PARTE QUA THE ASSESSEE-RESPONDENT. 3. AFTER HEARING THE LD. D.R. AND GOING THROUGH THE MATERIAL ON RECORD WE FIND THAT IN REVENUES APPEAL TAX EFFECT IS LESS THAN RS.2 LACS AND ADMITTEDLY THE APPEAL WAS FILED ON 21.1.2011. IT IS NOTICED THAT THE C.B.D.T. HAS ISSU ED INSTRUCTION NO.5 OF 2008 DATED 15.5.2008 BY WHICH THE C.B.D.T. HAS REVISED THE MO NETARY LIMIT TO RS.2 LACS FOR FILING THE APPEALS BEFORE THE TRIBUNAL. KEEPING IN VIEW THE C. B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.5.2008 WE ARE OF THE VIEW THAT THE REVENUE SHOU LD NOT HAVE FILED THIS APPEAL BEFORE THE TRIBUNAL AFTER THE DATE OF ISSUANCE OF THE AFOR ESAID INSTRUCTION. RECENTLY THE HON'BLE GUJARAT HIGH COURT IN THE CASE OF CIT V. CONCORD PH ARMACEUTICALS (2008) 220 CTR GUJARAT 117 HAS UPHELD THE ORDERS OF I.T.A.T. AHMEDABAD BEN CHES DISMISSING THE APPEALS OF THE REVENUE ON THE GROUND THAT TAX EFFECT WAS LESS THA N THE LIMIT PRESCRIBED BY C.B.D.T. IN ITS CIRCULARS ISSUED FROM TIME TO TIME. :-2-: 4. IN VIEW OF THE ABOVE WITHOUT GOING INTO THE MER ITS OF THE CASE WE DISMISS THE APPEAL FILED BY THE REVENUE. 5. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 21.3.201 1. SD/- SD/- [N. K. SAINI] [H. L. KARWA] ACCOUNTANT MEMBER VICE PRESIDENT DATED:21.3.2011 JJ:2103 COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR