TMI Blog2001 (8) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, High Court and Supreme Court. Para. 2 of the said instructions is as under : 2. In supersession of the above instruction, it has now been decided by the Board that appeals will be filed only in cases where the tax effect exceeds the revised monetary limits given hereunder : (i) Appeal before the Appellate Tribunal (in income-tax matters) : Rs. 1,00,000 ; (ii) Appeals under section 260A/Reference under section 256(2) before the High Court : Rs. 2,00,000 ; and (iii) Appeal in the Supreme Court : Rs. 3,00,000. The new monetary limits would apply with reference to each case taken singly. In other words, in group cases, each case should individually satisfy the new monetary limits. The working out of monetary limits will, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e involving tax effect not exceeding Rs. 8,500. In the light of the instructions referred to above, I have been directed to request you to show cause within ten days from the receipt of this communication as to why appeals mentioned in annexure A should not be filed without considering them on merits. For oral hearing these appeals are fixed for July 30, 2001, before A Bench of the Income-tax Appellate Tribunal. The list of cases with tax effect involved and where above information was not available, the income disputed by the Revenue in appeal, was furnished as per annexure A to the notice. It may be mentioned that tax in no case exceeded 50 per cent. of the amount disputed in appeals where these relate to quantum additions. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar dated March 27, 2000, the Central Board of Direct Taxes has asked all officers of the Income-tax Department under their control not to file appeal before the Appellate Tribunal in a case where the tax effect involved in appeal does not exceed Rs. 1,00,000. Needless to say that the instructions issued by the Central Board of Direct Taxes and any policy laid down by them is to be followed and strictly complied with by all the officers of the Income-tax Department. The instructions are also binding on the officers under section 119 of the Income-tax Act. We also do not see any ambiguity in the circular on which clarifications are necessary from the Board on a circular issued by the Board itself. There being no good ground to adjourn the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... might be covered by the circumstances mentioned in para. 3 above, Smt. Jauhri further submitted. She accordingly prayed that the Bench should not proceed with the hearing and dispose of these appeals. We have given careful thought to the submissions advanced by the learned Departmental Representative. The instructions in question dated March 27, 2000, in our considered opinion are binding on all departmental authorities. We find it difficult to accept that these instructions can be by passed and treated of no consequence of the pretext that these are private only. It is the duty of every officer to follow, comply with and see that policies laid down by the Central Board of Direct Taxes achieve their objectives. The Departmental Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cases is covered by the circumstances mentioned in the aforesaid para. 3. No material has been placed before us except the vague and general submission of the learned Departmental Representative. All the same, in the light of the objection, we have again scrutinised all the appeal files mentioned in the show-cause notice. Cases under section 271(1)(c) have been excluded. Other appeals involve small amounts and have been filed in a routine manner in total disregard of the circular of the Central Board of Direct Taxes referred to above. It is further relevant to mention that their Lordships of the Bombay High Court in the case of CWT v. Executors of late D. T. Udeshi [1991] 189 ITR 319, took note of similar instructions and dismissed the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Board of Direct Taxes in a light hearted manner. These are issued after a great deal of deliberation and discussion where every aspect of the matter, more particularly the question of loss of revenue is examined in depth. These instructions are no exceptions. Every officer is enjoined with the duty to advance policies laid by the Central Board of Direct Taxes and see that these are not defeated. The instructions are also aimed at reducing arrears in courts and Tribunals. That as a matching and follow up measure, the Revenue has to appoint experienced and competent officer as Commissioner of Income-tax (Appeals) so that there is no difficulty in accepting their orders. The Chairman of the Central Board of Direct Taxes in hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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