TMI Blog2012 (11) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the CIT(A)-III Pune dated 30-12-2010 on the ground of allowing the provisions claimed by the assessee. 2. At the outset of hearing, the learned Representative for the assessee raised a preliminary objection by pointing out Instruction No. 3/2011 dated 09.02.2011 issued by the Central Board of Direct Taxes (CBDT) fixing the monetary limits for filing of departmental appeals before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of ITAT Mumbai, in the case of ITO v Shri Ashok G. Dhandhariai, Mumbai in ITA No2460/Mum/2010 dated 28.2.2011 held that the revised Instructions dated 9.2.2011 (supra) are applicable to the present cases also, although such appeals have been filed on a prior date. 4. In view of the precedent brought out by the learned Representative for the respondent, factually the departmental appeal is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Chhajer Packaging Plastics Pvt. Ltd. it has been held as follows: Otherwise also, paragraph of this circular itself saves certain appeals from being obstructed due to financial limits. Paragraph 3 reads: The Board has also decided that in cases involving substantial question of law of importance as well as in cases where the same question of law will repeatedly arise, either in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption clause under the CBDT Circular and was not obstructed by the monetary limit of ₹ 3 lakhs prescribed by the Circular. Therefore the case of 300 ITR 180 is inapplicable to the facts of our case. Further Instruction No. 5 dt. 15.5.2008 fixing the monetary limit at ₹ 2 lakhs is similar to that of Instruction No. 3 dated 9.2.2011 which the assessee has brought to our notice in support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect to the quantum of relief allowed by the Commissioner of Income-tax (Appeals) is below ₹ 3 lakhs and it has not been shown that the appeal falls under any of the exceptions provided in para 8 of the CBDT Instruction (supra). We order accordingly. 5. In the result, the appeal by the revenue is dismissed. Decision is pronounced in the open court on 12-11-2012. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
