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The DCIT,Circle 4(1) Vs. M/s Sukhija Real Estates (P) Ltd.,Chandigarh
July, 05th 2012


                            ITA No. 923/Chd/2010
                           Assessment Year: 2004-05

The DCIT,               Vs           M/s Sukhija Real Estates (P) Ltd.,
Circle 4(1),                         Chandigarh


(Appellant)                                      (Respondent)

                  Appellant By             : Shri N.K. Saini
                  Respondent By            : Shri Vineet Krishan

                  Date of hearing       : 02.07.2012
                  Date of Pronouncement : 03.07.2012



      This appeal filed by the Revenue is directed against the order of

CIT(A), Chandigarh dated 31.3.2010 relating to asses sment year 2004-05.

2.    After hearing the Ld. Representatives of both the parties , we find that

in the Revenue's appeal, Tax effect is less than Rs. 2,00,000/- and

admittedly, the appeal was filed on 14.6.2010. It is noticed that the CBDT

has issued Instruction No.5 of 2008 dated 15.5.2008, by which the CBDT has

revised the monetary limit to Rs. 2,00,000/- for filing the appeal before the


3.    Keeping in view the CBDT Instruction No.5 of 2008 dated 15.5.2008

and also the provisions of Section 268A of Income Tax Act, 1961, we are of

the view that the Revenue should not have filed the instant appeal before the

Tribunal.    While taking such a view, we are fortified by the following

decisions of Hon'ble jurisdictional High Court :-

      1.    CIT v Oscar Laboratories P. Ltd (2010) 324 ITR 115

      2.    CIT v Abinash Gupta (2010) 327 ITR 619 (P&H)

      3.    CIT v Varindera Construction Co. (2011) 331 ITR 449

4.    In view of the above, without going into merits of the case, we dismiss

the appeal filed by the Revenue.

5.    In the result, appeal of the Revenue is dismissed.

      Order Pronounced in the Open Court on this 3 r d day of July, 2012

      Sd/-                                               Sd/-
   (T. R. SOOD)                                       (H.L.KARWA)
ACCOUNTANT MEMBER                                   VI CE PRESIDENT
Dated : 3 r d July, 2012
Copy to:
  1.      The Appellant
  2.      The Respondent
  3.      The CIT
  4.      The CIT(A)
  5.      The DR
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