Appeal filed in violation of CBDT instruction related to tax effect is liable to dismissed

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...