Asstt. C.I.T.- 2, Agra v. M/s Jaspal Singh & Co.,, Agra

ITA 337/AGR/2010 | 2003-2004
Pronouncement Date: 19-07-2011 | Result: Dismissed

Appeal Details

RSA Number 33720314 RSA 2010
Assessee PAN AACFJ8694H
Bench Agra
Appeal Number ITA 337/AGR/2010
Duration Of Justice 11 month(s) 27 day(s)
Appellant Asstt. C.I.T.- 2, Agra
Respondent M/s Jaspal Singh & Co.,, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 19-07-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 19-07-2011
Date Of Final Hearing 19-07-2011
Next Hearing Date 19-07-2011
Assessment Year 2003-2004
Appeal Filed On 23-07-2010
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.337/AGR/2010 ASSESSMENT YEAR: 2003-04 ASSTT. COMMISSIONER OF INCOME TAX-2 VS. M/S JASPAL SINGH & CO. AGRA. 14 KISHANGARH WEST IDGAH COLONY AGRA. (PAN : AACFJ 8694 H). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA JR. D.R. RESPONDENT BY : SHRI SAHIB P. SATSANGEE C.A. ORDER PER BENCH : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E ORDER DATED 27.04.2010 PASSED BY THE LD. CIT(A)-I AGRA. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE STATED THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN ` 2 00 000/- THE SAME IS THEREFORE NOT MAINTAINABLE. THE LD. DEPARTMENTAL REPRESENTATIVE HAS CONCEDED TO THE STATEMENT OF THE LD. COUNSEL FOR THE ASSESSEE AND HAS NOT RAI SED ANY OBJECTION. 2 3. WE HAVE HEARD BOTH THE PARTIES AND NOTED THAT TH E TAX EFFECT IN THE PRESENT APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF TH E CIT(A) IS LESS THAN ` 2 00 000/- AND THE SAME IS IN CONTRAVENTION OF C.B.D.T. INSTRU CTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORCE UNDER THE PR OVISIONS 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 E FFECT EXCEEDS ` 2 00 000/-. THEREFORE IN THE FACTS AND CIRCUMSTANCES OF THE PR ESENT CASE THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DIS MISSED AS NOT MAINTAINABLE. 4. IN THE RESULT APPEAL FILED BY REVENUE IS DISMIS SED. (ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.2 011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 19 TH JULY 2011 PBN/* 3 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 ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY