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Commissioner of Income Tax-VII Versus Sanjay Chitkara

2015 (11) TMI 72 - DELHI HIGH COURT

Monetary limit - whether the said Instruction No.3 would apply to pending appeals as well? - Held that:- 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. - 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 directe .....

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ed to the decision of this Court dated 25th March 2011 in ITA Nos. 3 to 5 of 2010 and held that the said Instruction No.3 would apply to pending appeals as well. Accordingly the Revenue's appeal was dismissed by the ITAT. 2. When the present appeal was listed on 28th April 2015 this Court passed the following order: "Given that the Revenue could not have preferred an appeal before the ITAT itself, this Court fails to comprehend why it chose to appeal to this Court. The revenue's con .....

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accordingly dismissed. The order shall be communicated directly by this Court to the concerned Chief Commissioner of Income Tax for appropriate action." 3. A letter dated 7th May 2015 has been sent by the Principal Chief Commissioner of Income Tax (Pr CCIT) to the Registrar of this Court. The explanation offered in the said letter for the Revenue's decision to file the present appeal is that the questions of law raised in the appeal were only on the issue whether the ITAT could have ap .....

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ate "would be governed by the monetary limits, inter alia, as specified in the Instructions operative at the time the cases were filed. The Pr CCIT has pointed out that in the present case at the time the appeal was filed before the ITAT, i.e. in 2010, the monetary limit for filing the appeal was ₹ 2 lakhs in terms of Instruction No. 5 of 2008 dated 15th May 2008. The tax effect as regards the said appeal, therefore, exceeded the aforementioned monetary limit and could have been filed .....

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