Ita/112/2009 Of The Commissioner Of Income-Tax v. M/S.toroid India (P) Ltd,Thiruvananthapu

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 25TH JUNE 2009 / 4TH ASHADHA 1931 ITA.No. 112 of 2009() --------------------- ITA.324/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT: -------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S. TOROID INDIA (P) LTD., THIRUVANANTHAPURAM. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 25/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 25th day of June, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed against the order of the Tribunal refusing toentertain departmental appeal as the tax effect was less than therequired minimum to file appeal as per CBDT instructions. On goingthrough the Tribunal's order we notice that there is a clear cut findingthat the case herein is not one falling under the exception clausecontained in the CBDT instructions. When Government has taken apolicy decision not to contest case below a ceiling limit, we feel thesame binds the department and therefore Tribunal rightly dismissed theappeal. We do not find any justification to interfere with the Tribunal'sorder. Appeal is consequently dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge.