2016 (11) TMI 1674

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....bmitted that tax effect for the impugned assessment years were less than Rupees Two lakhs and by virtue of Circular No.5/2008, dated 15.05.2008 of CBDT, the appeals were not maintainable. 3. Per contra, ld. Departmental Representative submitted that CBDT through instruction No. 5/2014, dated 10.07.2014 and circular No. 21/2015, dated 10.12.2015 had substituted the earlier circular mentioned by the ld. Authorised Representative of the assessee. According to him, it was specifically mentioned in these circulars that for direct tax matters other than Income Tax, the relevant provisions to the Statue and Rule would apply. 4. We have perused the orders and heard the rival contentions. Wealth Tax levied on the assessee for the assessment ye....

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....and rules. Relevant para of Instruction No.3/2011 of 9.2.2011 is reproduced hereunder for brevity:- "10. The monetary limits specified in para 3 above shall not apply to writ matters and direct tax matters other than Income tax, filling of appeals in other direct tax matters shall continue to be governed by relevant provisions of statute and rules. Further, filing of appeal in cases of Income-tax, when the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A of the I.T. Act, 1961, shall not be governed by the limits specified in para 3 above and decision to file appeal in such case may be taken on merits of a particular case." 5. Now the question befor....

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....monetary limits mentioned therein, earlier Instruction No.1979 dated 27.3.2000 continued to apply. In our opinion, CBDT Instruction No.5/2008 which states that it supersedes circulars relating to monetary limits for filing departmental appeals in income-tax matters, will not effect the monetary limits for filing departmental appeals in relation to other direct tax matters mentioned at para 5 of Instruction No.1979 of 27.3.2000. From para 10 of Instruction No.3/2011 dated 9.2.2011, which we have reproduced at para 4 above, it is clear that with regard to appeals on other direct tax matters, viz. matters other than income-tax, they shall be governed by relevant provisions of statute and rules. CBDT instructions earlier issued, though supersed....