9911796707
TMI Blog2011 (1) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... that Departmental appeals will be filed before Tribunals, High Courts and Supreme Court as per monetary limits and conditions specified below.", when no valid appeal is filed by the Revenue, the assessee has no right to file the cross-objection against such unadmitted appeal. Accordingly, the cross-objections furnished by the assessee are also unadmitted. - ITA NOS. 2079 TO 2081 (KOL.) OF 2008 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (St) 1], submitted that the Department is barred by the said circular to file the appeals before the Tribunal if the monetary limit is below Rs. 2 lakhs. Therefore, he requested to dismiss the appeals of the Revenue. 4. On the other hand, the learned Departmental Representative, appearing on behalf of the Revenue, relied on the Instruction No. 5 of 2007, dt. 16th July, 2007 [(2007) 210 CTR (St) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of 2005, dt. 24th Oct., 2005 [(2005) 198 CTR (St) 41] and No. 5 of 2007, dt. 16th July, 2007, wherein monetary limits for filing Departmental appeals (in income-tax matters) and other conditions were specified, for filing appeals before Tribunals, High Courts and Supreme Court. 2. In supersession of the above instructions, it has been decided by the Board that Departmental appeals will be file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Hon'ble Apex Court, we are not giving any decision on such late filing of appeals beyond the prescribed time. 5.3 The assessee has filed the cross-objections in view of the appeals filed by the Department, which are also late by 107 days. The assessee gets the advantage of filing of the cross-objection only when a valid appeal is filed by the Revenue. Now in this case, as we have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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