Bhagavathy Velan v. Dy. CIT - Taxpublishers.in

SUBSCRIBE FOR FULL CONTENT


The Tax PublishersTax Case Appeal No. 211 of 2019 2019 TaxPub(DT) 3483 (Mad-HC) : (2020) 315 CTR 0118 : (2019) 264 TAXMAN 0146 Bhagavathy Velan v. Dy. CIT INCOME TAX ACT, 1961 --Filing of appeal--MaintainabilityInstruction of CBDT, whether binding on Tribunal or Court ----Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT was neither binding on the Court or Tribunal, nor the Board could direct concerned Court or Tribunal to compel the litigant to withdraw such appeal. Hence, the Court could not set aside the order passed by Tribunal on account of the aforesaid instruction, even if it was held to be applicable to this case.--Assessee submitted that since the tax effect of the appeal filed by revenue before Tribunal was below the prescribed limit of Rs. 10,00,000 in view of Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT, the appeal was not maintainable. *Held:*Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT was neither binding on the Court or Tribunal, nor the Board could direct concerned Court or Tribunal to compel the litigant to withdraw such appeal. Hence, assessee's contention that the appeal filed by the revenue before Tribunal was not maintainable was infructuous and this Court could not set aside the order passed by the Tribunal on account of aforesaid Instruction, even if it was held to be applicable to this case. SUBSCRIBE FOR FULL CONTENT

The Tax PublishersTax Case Appeal No. 211 of 2019
2019 TaxPub(DT) 3483 (Mad-HC) : (2020) 315 CTR 0118 : (2019) 264 TAXMAN 0146

Bhagavathy Velan v. Dy. CIT

INCOME TAX ACT, 1961

--Filing of appeal--MaintainabilityInstruction of CBDT, whether binding on Tribunal or Court ----Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT was neither binding on the Court or Tribunal, nor the Board could direct concerned Court or Tribunal to compel the litigant to withdraw such appeal. Hence, the Court could not set aside the order passed by Tribunal on account of the aforesaid instruction, even if it was held to be applicable to this case.--Assessee submitted that since the tax effect of the appeal filed by revenue before Tribunal was below the prescribed limit of Rs. 10,00,000 in view of Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT, the appeal was not maintainable. Held:Instruction No. 3 of 2011, dated 9-2-2011 issued by the CBDT was neither binding on the Court or Tribunal, nor the Board could direct concerned Court or Tribunal to compel the litigant to withdraw such appeal. Hence, assessee's contention that the appeal filed by the revenue before Tribunal was not maintainable was infructuous and this Court could not set aside the order passed by the Tribunal on account of aforesaid Instruction, even if it was held to be applicable to this case.