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TMI Blog2014 (7) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... the department against the order dated 26.4.2013 of the Commissioner of Income-tax (Appeals)-I, New Delhi, pertaining to the Assessment Year 2009-10. The grounds raised read as follows :- 1. "Whether the CIT(A) was justified in deleting the addition of Rs. 4,20,000/- made on account of notional rent in respect of farm house situated at Arthala, Distt. Ghaziabad, whereas Arthala is approximately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limit for filing the appeal in the income-tax matters before the Tribunal has been fixed at Rs. 3,00,000/-, the departmental appeal deserves to be dismissed. In support of his claim reliance was placed on the following orders of the co-ordinate Bench and on the decision of Hon'ble Delhi High Court to agitate that the departmental appeal deserves to be dismissed : (1) Order of ITAT, Mumbai Bench ` ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... departmental appeal deserves to be dismissed. It is seen that the jurisdictional High Court in the case of CIT vs. Delhi Race Club Ltd. (supra) has held as under:- "The tax effect involved in the present appeal is Rs. 4,65,860/- As per recent guidelines of the CBDT, appeal in those cases where the tax effect is less than 10 lacs, are not be entertained. This Court in the case of Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Delhi High Court (supra), hence in our opinion the Revenue's appeal is not maintainable in view of the said Circular of the CBDT read with Section 268A of the I.T. Act 1961. Reference may also be made to the decision of Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Ashok Kumar Manibhai Patel & Co. (2009) 317 ITR 386 (MP) on the issue. 4.3 In view of the above, we hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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