2015 (5) TMI 179

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....rtment is directed against the order dated 04.10.2010 of ld. CIT(A)-IV, New Delhi. 2. During the course of hearing, ld. D.R., although supported the order of the Assessing Officer, but could not controvert this fact that tax effect in this appeal is less than Rs. 4,00,000/-. 3. After considering the submissions of the ld. D.R. and the material on record, it is noticed that Section 268A has b....

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....case of- (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or ....

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....ction or directions issued to the income-tax authorities are binding on those authorities, therefore, the department ought not to have filed the appeal in view of the above said provisions mentioned in section 268A of the Act since the tax effect in the instant case is less than the amount prescribed for not filing the appeal. 5. It is noticed that the CBDT has issued Instruction No.5 of 2014 d....

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.... by following the earlier order dated 02.08.2010 in ITA No.179/1991 in the case of CIT Delhi-III v. M/s. P.S. Jain & Co. held that such circular would also be applicable to pending cases. 8. From the ratio laid down by the Hon'ble Delhi High Court, it is clear that the instructions issued in the Circulars by CBDT are applicable for pending cases also. Therefore, by keeping in view the ratio....