Income Tax Appellate Tribunal - Agra
Ashok Kumar Varshney, Agra vs Department Of Income Tax on 20 March, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL,
AGRA BENCH, AGRA
BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND
SHRI A.L. GEHLOT, ACCOUNTANT MEMBER
ITA No. 446/Agra/2012
Asstt. Year : 2006-07
A.C.I.T., Central Circle, vs. Shri Ashok Kumar Varshney,
Agra. A-2, Prem Nagar Colony,
Hathras.
(PAN : AAQPV 0860 K)
(Appellant) (Respondent)
Appellant by : Shri Waseem Arshad, Sr. D.R.
Respondent by : Shri Navin Gargh, Advocate
Date of hearing : 20.03.2013
Date of pronouncement of order : 20.03.2012
ORDER
Per Bhavnesh Saini, J.M.:
This appeal by the Revenue is directed against the order of ld. CIT(A)-I, Agra dated 26.03.2012 for the assessment year 2006-07.
2. The Revenue in the present appeal raised four grounds of appeal, challenging the deletion of various additions on merits total amounting to Rs.9,18,227/-, on which the tax effect is below Rs.3,00,000/- According to the CBDT Instruction No. 03/2011 dated 09.02.2011, it is provided that the departmental appeal would not be filed before the Tribunal if the tax effect would 2 ITA No. 446/Agra/2012 not exceed Rs.3,00,000/-. The present departmental appeal is filed on 01.10.2012 and thus filed in contravention of above CBDT Circular. The ld. DR did not dispute the tax below Rs.3,00,000/- in the present department appeal. No substantial question of law or any audit objection has been raised. No exceptional circumstances have been explained to establish that Board's Circular is not applicable. Therefore, the department appeal once decided on merits cannot be maintainable having the lesser tax effect involved in the departmental appeal.
3. In the result, the departmental appeal is dismissed.
Order pronounced in the open court.
Sd/- Sd/-
(A.L. GEHLOT) (BHAVNESH SAINI)
Accountant Member Judicial Member
*aks/-
Copy of the order forwarded to :
1. Appellant
2. Respondent
3. CIT(A), concerned By order
4. CIT, concerned
5. DR, ITAT, Agra
6. Guard file Sr. Private Secretary
True copy