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2006 (7) TMI 252 - ITAT CALCUTTAOverhead expenses - Appellate Tribunal - whether the appeal filed by the revenue is maintainable in view of the CBDT Instruction No. 1979, dated 27-3-2000 which states that where the tax effect in an appeal is less than Rs. 1 lakh, then the department should not file any appeal before the Tribunal - HELD THAT:- We find that the CBDT vide Instruction No. 2/2005, issues guidelines to the Revenue authorities with regard to filing of appeal before the Tribunal, High Court and Supreme Court. From the above instruction, it is evident that since 1987, the CBDT is instructing its officers not file the appeal where the tax effect is below certain monetary limits. Vide Instruction No. 1903, the monetary limit was revised upward and the officers were directed not file the appeal before the Income-tax Appellate Tribunal where the tax effect was below Rs. 25,000. The above monetary limit was further revised upward by Instruction No. 1979 and the officers were directed not file the appeal to ITAT where the tax effect is below Rs. 1 lakh. Thereafter in partial modification of the above instruction, the Board vide Instruction No. 2/2005, has further raised the above monetary limit to Rs. 2 lakhs with the same directions. Thus, the CBDT since 1987 has not only taken a consistent approach of instructing its officers for not filing the appeal where the tax effect is below the monetary limit, but such monetary limit is also revised upward from time to time. Thus, we are of the considered opinion that the tax effect in the present year under appeal is less than Rs. 1 lakh following the Instruction No. 1979, the present appeal filed by the Revenue is not maintainable and is required to be dismissed. We do so. In the result, the appeal of the Revenue is dismissed in limine.
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