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CBDT Circular on monetary limits for filing appeals applies to pending appeals
The Department filed an appeal in the year 2008 where the tax effect was less than Rs. 10 lakhs. The question arose whether in view of Instruction No. 3/2011 Dated 9-2-2011 the appeal was maintainable. HELD dismissing the appeal:
In view of CIT vs. P. S. Jain & Co (included in file) which followed Pithwa Engineering 276 ITR 519 (Bom) & Ashok Patel 317 ITR 386 (MP) and where it was held that the CBDT Circular imposing limits on the filing of appeals by the department applied to pending appeals, Instruction No. 3/2011 Dated 9-2-2011 also applied to pending appeals and as the tax effect was less than Rs. 10 lakhs, the appeal was not maintainable.
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Circular dated 15.5.2008 laying down monetary limit controls the filing of the appeals and not their hearing. Appeals filed as per applicable limit at the time of filing cannot be governed by circular applicable at the time of hearing. The object of the Circular u/s 268A is only to…
