ACIt, Circle-3, Gwalior v. Shri Dev Raj Garg Prop. M/s L.D.Hotels, Gwalior

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.414/AGR/2009 ASST. YEAR: 2005-06 INCOME TAX OFFICER VS. SHRI SUNIL KUMAR GABRA WARD 1(1) GWALIOR. KAMPOO ROAD LASHKAR GWALIOR (M.P.) (PAN : AJDPG 3746 R). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA JR. D.R. RESPONDENT BY : SHRI NAVIN GARGH ADVOCATE ITA NO.420/AGR/2009 ASST. YEAR: 2005-06 ASSTT. COMMISSIONER OF INCOME TAX VS. SHRI DEVRA J GARG CIRCLE-3 GWALIOR. PROP. M/S L.D. HOTELS PADAV GWALIOR. (PAN : ACLPG 8550 C). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.K. SHARMA JR. D.R. RESPONDENT BY : NONE ORDER PER BENCH : THESE APPEALS HAVE BEEN FIELD BY THE REVENUE AGAINS T THE ORDERS OF THE CIT(A) DATED 02.06.2009 AND 03.06.2009 RESPECTIVELY. 2. DURING THE COURSE OF HEARING WE NOTED THAT THE TAX EFFECT IN THESE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) ARE LESS T HAN RS.2 00 000/- AND THE SAME IS IN 2 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 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 RS.2 LACS. THEREFORE IN THE CIRCUMSTANCES AND FACTS OF THE CA SE THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND THE SAME ARE DISMISSED AS NOT MAIN TAINABLE. 3. IN THE RESULT APPEALS FILED BY THE REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.02.2011) . SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD FEBRUARY 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