TMI Blog2013 (3) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... the order dated 17.05.2010 of CIT (A)-XXII, New Delhi pertaining to 2006-07 assessment year wherein the department is in appeal on the deletion of addition of ₹ 9,73,650/-. The Ld. AR right at the outset submitted that the departmental appeal is not maintainable on account of the tax effect involved that this ₹ 2,92,000/- odd the appeal was passed over and an opportunity was given to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dra Construction Co., 239 CTR 1, that revised monetary limits are not applicable to the pending appeals, is in favour of the revenue. 3. We have heard the learned DR and gone through the material available on record. Instruction No. 3/2011 dated 09.02.2011 has revised the monetary limit for filing the appeal by the department before Income-tax Appellate Tribunal, Hon ble High Courts and Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 89/1999 decided on 28.01.2011 has already held that the instruction bearing no. 5/2008 dated 15.05.2008 would apply even to the old pending references and appeals. This principle would thus naturally equally apply to the instant instruction bearing no.3/2011 dated 09.02.2011, as well. The tax effect being less than ₹ 10.00 lacs, the question of law does not require to be answered. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing the precedent, it is held that the appeal is not maintainable in the instant case as the tax effect is less than ₹ 3 lacs. Accordingly, it is held that appeal filed by the revenue is not maintainable. 4. In the result, appeal filed by the department is dismissed without going into the merits. Order pronounced in open court on this 28th day of March, 2013. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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