DCIT Vs. Shri Deepak Mitta (Delhi HC) – Ld. AR on behalf of the assessee pointed out that the tax effect in this appeal filed by the Revenue is about Rs. 2.89 lacs i.e below the limit of Rs. 3 lakhs stipulated by the CBDT in their instruction no.3/2011 dated 9th February, 2011. instruction dated 9.2.2011 itself clarifies in para 11 that this will apply to appeals filed on or after 9th February 2011 and appeal in the instant case has been filed on 12.5.2011 in violation of the said instruction, we have no alternative but to dismiss this appeal of the Revenue, in limines.
ORDER
A.N.Pahuja:-This appeal filed on 12.5.2011 by the Revenue against an order dated 27.1.2011 of the ld. CIT (Appeals)-I, New Delhi, raises grounds relating to addition of (i) Rs. 4,66,935/- on account of unexplained bank credit (ii) Rs. 4,55,000/- on account of unexplained investment in KVP and iii) Rs. 22,000/- on account of undisclosed interest on aforesaid KVP .
2. At the outset , the ld. AR on behalf of the assessee pointed out that the tax effect in this appeal filed by the Revenue is about Rs. 2.89 lacs i.e below the limit of Rs. 3 lakhs stipulated by the CBDT in their instruction no.3/2011 dated 9th February, 2011. The ld. DR appearing before us could not point out that the case falls within any of the following exceptions in the aforesaid CBDT instruction :
(a)Where the Constitutional validity of the provisions of an Act or Rule are under challenge, or
(b)Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) Where Revenue Audit objection in the case has been accepted by the Department.
3. Since the aforesaid instruction dated 9.2.2011 itself clarifies in para 11 that this will apply to appeals filed on or after 9th February 2011 and appeal in the instant case has been filed on 12.5.2011 in violation of the said instruction, we have no alternative but to dismiss this appeal of the Revenue, in limines.
Order pronounced in the court today
