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TMI Blog2013 (11) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... peals before the Tribunal vide Instruction No. 02/2005 dated 24.10.05 by completely overlooking the fact that the appeal before the Tribunal was instituted in the year 2003 when the earlier instruction No. 1979 was applicable? (ii).Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in rejecting the appeal of the Department on technical grounds when in fact it should have decided the appeal on merits as it was the last fact finding authority constituted under the Act?" Briefly stated the facts giving rise to the present appeal are as follows: The respondent assessee is an individual. The appeal relates to the block assessment years 1989-90 to 1999-2000. During the course of assessment proceedings t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular dated 27th March, 2000 issued by the Board has thus been issued in exercise of powers conferred under section 268A of the Act and has binding effect on all the authorities. He, thus, submitted that as the tax in dispute is less than rupees two lakh the Revenue was not entitled to file appeal before the Tribunal. According to him the appeal neither involve any question which had a far reaching effect nor was of recurring in nature. He, thus, submitted that if question no. l is answered in favour of the assessee then there will no necessity to go into the other question. Having given our thoughtful consideration to the various pleas raised by the learned counsel, we find that the Central Board of Direct Taxes vide circular dated 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the following four type of cases: (I) Where Revenue audit objection has been accepted by the Department. (II) Where the Board's order, notification,instruction or circular is the subject matter of an adverse order. (III) Where prosecution proceedings are contemplated against the assessee. (IV) Where the constitutional validity of the provisions of the Act are under challenge. None of the above conditions applies in the present case. In this view of the matter we are of the considered opinion that the circular dated 27th March, 2000 issued by the Central Board of the Direct Taxes was binding upon the Department and, therefore, the appeal preferred by it against the order of the Commissioner of Income Tax (Appeals) dated 7.2.2003 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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