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TMI Blog2011 (5) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... w the monetary limit prescribed, Revenue cannot file an appeal in transgression of the Circular by which it is bound. However, we may add that in a case which falls within the excepted category, it would always be open to the Department to bring it to the notice of the Forum approached and to insist that the question being covered by the exceptions contained in Clause 3 of the Circular dated 24.10.2005 as modified by the Instruction No.5 of 2007 dated 16.7.2007, the same deserves to be considered by the Superior Forum, the Circular of the CBDT notwithstanding. - IT APPEAL NO. 19 OF 2008 - - - Dated:- 5-5-2011 - SHANTANU KEMKAR, ABHAY M. NAIK, JJ. R.L. Jain and Ms. Veena Mandlik for the Appellant. ORDER Shantanu Kemkar, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso decided that in cases involving substantial question of law of importance as well as in cases where the same question of law will repeatedly arise, either in the case concerned or in similar cases, should be separately considered on merits without being hindered by the monetary limits. 4. This appeal has been filed against the order of the Income-Tax Appellate Tribunal declining to decide the appeal on merit on the ground that the tax effect in the case was less than Rs. 2,00,000/- and, therefore, the appeal was contrary to the explicit instructions of the Board of Direct Taxes to the effect that where the tax effect was less than 2,00,000/-, appeal should not be filed. In dismissing the appeal on the said technical ground, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the Assessee. 5. We have considered the contention raised by the learned Senior Counsel. Before considering the cases cited by the learned Senior Counsel, we may point out that a Division Bench of this Court has held in CIT v. Suresh Chand Goyal [2007] 163 Taxman 54/[2008] 298 ITR 277 (M.P.) that in cases where tax effect is below 2,00,000/-, Revenue cannot file appeal contrary to the terms of Circular which is binding on the Department. The relevant discussion contained in paragraph 16 of the said report reads as extracted below:- 16. The another question raised by learned Counsel for the respondent is about the filing of appeal contrary to the circular issued by the C.B.D.T., according to which, the appeal under section 260-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the monetary limit. It is only in cases involving substantial question of law of importance as well as cases where the same question of law will repeatedly arise either in the case concerned or in similar cases that the Department will not be hindered by the monetary limits. The question, therefore, arises as to whether the Department can be left at liberty to defeat the Circular of CBDT restraining its power to file appeal in case of the tax effect being below the monetary limit by capriciously taking subterfuge under the specious plea that the case is one of the excepted category of cases. It has not been brought to our notice that the Income-Tax Department has devised any procedure to consider whether a particular case falls within the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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