2013 (11) TMI 1435

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....it prescribed by the CBDT for filing appeals before the Tribunal vide Instruction No. 02/2005 dated 24.10.05 by completely overlooking the fact that the appeal before the Tribunal was instituted in the year 2003 when the earlier instruction No. 1979 was applicable? (ii).Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in rejecting the appeal of the Department on technical grounds when in fact it should have decided the appeal on merits as it was the last fact finding authority constituted under the Act?" Briefly stated the facts giving rise to the present appeal are as follows: The respondent assessee is an individual. The appeal relates to the block assessment years 1989-90 to 1999-2000. ....

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....it and no appeal can be filed by the Revenue. The circular dated 27th March, 2000 issued by the Board has thus been issued in exercise of powers conferred under section 268A of the Act and has binding effect on all the authorities. He, thus, submitted that as the tax in dispute is less than rupees two lakh the Revenue was not entitled to file appeal before the Tribunal. According to him the appeal neither involve any question which had a far reaching effect nor was of recurring in nature. He, thus, submitted that if question no. l is answered in favour of the assessee then there will no necessity to go into the other question. Having given our thoughtful consideration to the various pleas raised by the learned counsel, we find that the C....