The Dy. C.I.T., Central Circle, Agra v. Simpkins School, Agra

ITA 350/AGR/2010 | 1999-2000
Pronouncement Date: 15-11-2011 | Result: Dismissed

Appeal Details

RSA Number 35020314 RSA 2010
Assessee PAN AABAS8932P
Bench Agra
Appeal Number ITA 350/AGR/2010
Duration Of Justice 1 year(s) 3 month(s) 9 day(s)
Appellant The Dy. C.I.T., Central Circle, Agra
Respondent Simpkins School, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 15-11-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 15-11-2011
Date Of Final Hearing 15-11-2011
Next Hearing Date 15-11-2011
Assessment Year 1999-2000
Appeal Filed On 05-08-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI B.P. JAIN ACCOUNTANT MEMBER ITA NO. 350 & 351/AGRA/2010 ASSTT. YEAR : 1999-2000 & 2002-03 D.C.I.T. CENTRAL CIRCLE AGRA VS. SIMPKINS SCHO OL MARUTI ESTATE BODLA AGRA (PAN : AABAS 8932 P) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI A.K. SHARMA JR. D.R. FOR RESPONDENT : SHRI DEEPENDRA MOHAN C.A. DATE OF HEARING : 15.11.2011 DATE OF PRONOUNCEMENT : 15.11.2011 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST T HE IMPUGNED ORDERS DATED 24.05.2010 OF LD. CIT(A)-II AGRA FOR ASSESSMENT YEARS 1999-20 00 AND 2002-03. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORD. DURING THE COURSE OF HEARING WE NOTED THAT THE TAX EFFECT INVOLVED IN E ACH OF THESE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) IS LES THAN RS.2 0 0 000/- AND THUS THE SAME HAVE BEEN FILED 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 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. THE PRESENT APPEALS HAVING BEEN FILED IN CONTRAVENTION OF THE SAID INSTRUCTION ARE THEREF ORE FOUND NOT MAINTAINABLE. IN THE FACTS AND ITA NO. 350 & 351/AGRA/2010 2 CIRCUMSTANCES OF THE CASES BOTH THE APPEALS FILED BY THE REVENUE ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH NOVEMBER 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT CONCERNED 5. DR ITAT AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY