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TMI Blog2015 (11) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... he ITAT or before the High Court. - ITA No. 266/2015 - - - Dated:- 23-9-2015 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr Rohit Madan, Adv ORDER 1. This appeal by the Revenue is directed against an order dated 28th March 2013 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 3690/Del/2010. The ITAT in its impugned order noted that the tax effect was & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The revenue's conduct in preferring a further appeal under Section 260A of the Income Tax Act, 1961 when clearly this appeal is not maintainable given that the entire addition is itself less than ₹ 10 lakhs, is strongly deplorable. We direct the concerned Chief Commissioner of Income Tax to look into the matter and take appropriate departmental action against the officer who recommended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. 4. The Pr CCIT has drawn attention to a clarification issued by the Department on 29th April 2013 which in turn referred to para 11 of Instruction No.3/2011 which made it clear that the said instruction would apply to appeals filed on or after 9th February 2011 and that cases already filed prior to that date would be governed by the monetary limits, inter alia, as specified in the Instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, to pending appeals, the ITAT too was at the time when it passed the impugned order justified in taking the view it did. It possible that this Court too could have answered the questions urged by the Revenue in the present appeal against it by reiterating the above consistent position. 6. However, since the hearing on 28th April 2015, there has been a new development with an order dated 1st J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011. 7. With the above order, the legal position that has been made explicit is that Instruction No.3/2011 dated 9th February 2011 would not be applicable to appeals already been filed prior to the said date whether before the ITAT or before the High Court. 8. Mr. Rohit Madan, learned St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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