Income Tax Appellate Tribunal - Agra
Manju Agarawl, Mathura vs Department Of Income Tax on 5 February, 2010
IN THE INCOME TAX APPELLATE TRIBUNAL
AGRA BENCH, AGRA
BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND
SHRI P.K. BANSAL, ACCOUNTANT MEMBER
ITA No.101/Agr/2010
Asst. Year: 2002-03
Asstt. C.I.T - 3, Vs. Smt. Manju Agarwal,
Mathura. C/o. Mathura Commercial Co.,
Market Yard, Mathura.
(PAN : ABCPA 2872 M).
(Appellant) (Respondent)
Appellant by : Shri R.C. Sharma, Jr. D.R.
Respondent by : Shri M.M. Agarwal, C.A.
ORDER
PER BENCH:
This appeal has been field by the Revenue against the order of the CIT(A) dated 05.02.2010.
2. We noted that the tax effect in this appeal filed by the Revenue against the order of the CIT(A) is less than Rs.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 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 case, the appeal filed by the Revenue is not maintainable and the same is dismissed as not maintainable.
2ITA No.101/Agr/2010
Asst. Year: 2002-03
3. In the result, appeal filed by the Revenue is dismissed.
(Order pronounced in the open Court on 23.07.2010).
Sd/- Sd/-
(R.K. GUPTA) (P.K. BANSAL)
Judicial Member Accountant Member
Place: Agra
Date: 23rd July, 2010.
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 Assistant Registrar
Income-tax Appellate Tribunal, Agra True Copy