IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES `A' CHANDIGARH
BEFORE SHRI H.L.KARWA, HON'BLE, VICE PRESIDENT
AND SHRI T.R.SOOD, ACCOUNTANT MEMBER
ITA No. 923/Chd/2010
Assessment Year: 2004-05
The DCIT, Vs M/s Sukhija Real Estates (P) Ltd.,
Circle 4(1), Chandigarh
Chandigarh
PAN No. AAGCS3400H
(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
ORDER
PER H.L.KARWA, VP
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
2
revised the monetary limit to Rs. 2,00,000/- for filing the appeal before the
Tribunal.
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
(P&H)
2. CIT v Abinash Gupta (2010) 327 ITR 619 (P&H)
3. CIT v Varindera Construction Co. (2011) 331 ITR 449
(P&H)(FB)
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
Rkk
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR
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