2013 (12) TMI 300

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..... Circulars by CBDT are applicable for pending cases also - Tax effect in the appeal is less than Rs. 3,00,000 – The appeal of Revenue is dismissed. - IT APPEAL NO. 49 (Jodh.) OF 2011 - - - Dated:- 15-1-2013 - HARI OM MARATHA AND N.K.SAINI, JJ. For the Appellant : N.R. Mertia. For the Respondent : G.R. Kokani. ORDER:- PER : Hari Om Maratha This appeal filed by the Revenue and .....

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..... 268A. (1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under sub-se .....

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..... appeal or application for reference in any case. (4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case. (5) Every order, instruction or direction which has be .....

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..... iew the CBDT Instruction No.3 of 2011 dated 09.02.2011 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 Punjab Haryana High Court :- 1. CIT v. Oscar Laboratories (P.) Ltd.[2010] (2010) 324 ITR 115 .....

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..... ble for the pending cases also and in the said instructions, monetary tax limit for not filing the appeal before the ITAT is Rs. 3.00 lakhs. 9. In view of the above, without going into merits of the case, we dismiss the appeal filed by the Revenue. 10. In the result, the appeal of the Revenue as well as the cross objection of the assessee stand dismissed. Order Pronounced in the Court on 15/ .....

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