Itxa/730/2013 Of The Commissioner Of Income Tax - V v. Dhondiba Ganpat Gawade,(H.u.f)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1393 OF 2012 The Commissioner of Income Tax-V, Pune ..Appellant. V/s. Dhondiba Gapat Gawade (HUF) ..Respondent. Mr. Tejveer Singh for the appellant.None for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.DATED : 14TH JANUARY, 2013 P.C. :- 1.In this appeal filed by the revenue for the assessment year 1991-92, the following questions of law has been raised for consideration of this Court :- (i)Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in dismissing the appeal without going in the merit of ground raised in revenue's appeal only by referring to the monetary limit laid down for filing of appeal in CBDT's instruction No.3/2011 dated 9/2/2011, which was in effect on the date when the appeal in the case was filed. The appeal was as per the limit available in instruction effective then ? (ii)Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in ignoring para 11 of the CBDT's instruction No.3/2011 which clearly states that “This instruction will apply to appeals filed on or after 9[th] February, 2011. However, cases where appeals have been filed before 9[th ]February, 2011 will be governed by the instructions on this subject, operative at the time when such appeal was filed ? 2.The tax effect involved in the present matter is less than Rs. 2 lakhs. Counsel for the revenue fairly states that there is no cascading effect with regard to the issue in the subsequent years. In view of the above, we see no reason to entertain the questions as formulated above. 3.The appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)