ITO, Agra v. Smt. Savitri Devi, Agra

ITA 264/AGR/2009 | 2001-2002
Pronouncement Date: 01-03-2011 | Result: Dismissed

Appeal Details

RSA Number 26420314 RSA 2009
Assessee PAN AAMPD8365K
Bench Agra
Appeal Number ITA 264/AGR/2009
Duration Of Justice 1 year(s) 8 month(s) 13 day(s)
Appellant ITO, Agra
Respondent Smt. Savitri Devi, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 01-03-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 01-03-2011
Date Of Final Hearing 01-03-2011
Next Hearing Date 01-03-2011
Assessment Year 2001-2002
Appeal Filed On 18-06-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO.264/AGR/2009 ASST. YEAR: 2001-02 INCOME TAX OFFICER 1(1) VS. SMT. SAVITRI DEVI AGRA. 65 NORTH VIJAI NAGAR COLONY AGRA. (PAN : AAMPD 8365 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR JR. D.R. RESPONDENT BY : SHRI P.N. AGARWAL ADVOCATE ORDER PER BENCH : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E ORDER DATED 23.03.2009 PASSED BY THE CIT(A). 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN ` 2 00 000/-. THE LD. D.R. HAS NOT RAISED ANY SERIOUS OBJECTION ON THE STATEMENT MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 3. WE NOTED THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LES THAN ` 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 U NDER 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 ` 2 LACS. THEREFORE IN THE CIRCUMSTANCES AND FACTS 2 OF THE CASE THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 01.03.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 1 ST MARCH 2011 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