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TMI Blog2013 (3) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal . Keeping in view the CBDT Instruct ion No.3 of 2011 dated 09.02.2011 and also the provisions of Sect ion 268A of Income Tax Act , 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal. - Decided against Revenue. - ITA No.331/JU/2008 - - - Dated:- 20-3-2013 - SHRI HARI OM MARATHA AND SHRI N. K. SAINI, JJ. For the Appellant : Shri. G. R. Kokani, D.R. For the Respondent : Shri. G. K. Gargieya ORDER PER N. K. SAINI: The appeal by the Department is directed against the order dated 25.2.2008 of the ld. CIT(A), Udaipur for the Assessment Year 2004- 05. 2 The ld. counsel for the assessee at the very outset submitted that the tax effect in the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the orders or instruct ions or direct ions issued under sub-sect ion (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case. (4) The Appel late Tribunal or Court , hearing such appeal or reference, shall have regard to the orders, instruct ions or direct ions issued under sub-sect ion (1) and the circumstances under which such appeal or application for reference was f i led or not f i led in respect of any case. (5) Every order, instruct ion or direct ion which has been issued by the Board fixing monetary limits for filing an appeal or appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Co. held that such circular would also be applicable to pending cases. 9. From the ratio laid down by the Hon ble Delhi High Court , it is clear that the instruct ions issued in the Circulars by CBDT are applicable for pending cases also. Therefore, by keeping in view the rat io laid down in the aforesaid referred to cases, we are of the considered view that Instruct ion No.3/11 dated 09.02.2011 issued by the CBDT are applicable for the pending cases also and in the said instruct ions, monetary tax limit for not fi ling the appeal before the ITAT is ₹ 3.00 lacs. 10. In view of the above, without going into merits of the case, we dismiss the appeal fi led by the Revenue. 11. In the result , appeal of the Revenue is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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