TaxTMI 
TaxTMI 
2019 (11) TMI 1728
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.... Per, P.R. Ramachandra Menon, Chief Justice 1. These appeals have been filed by the Department under Section 260A of the Income Tax Act, 1961 suggesting some questions as involving in 'substantial questions of law'. 2. When the matters came up for consideration earlier, it was doubted whether it will come within the purview of Circular No. 17 of 2019 dated 08.08.2019, whereby some riders have been placed with regard to filing of appeal before the Apex Court, this Court and also the Tribunal; stipulating a monetary limit, below which, no appeal could be filed or pursued. Time was sought for to get instructions and on 11.11.2019, it was submitted that a memorandum was issued by the Principal Chief Commissioner of Income Tax, Bhopa....
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....ular, an order dated 11.09.2019 has been issued from the office of the Principal Chief Commissioner of Income Tax, Bhopal, the relevant portion of which, as contained in paragraph 4 is to the following effect: "4. In view of aforesaid CBDT instruction dt. 06/09/2019, I am directed to request the CCITs/DGIT/PCITs to identify all such cases where appeals have been withdrawn/dismissed technically by the Appellate Authority in all LTCG in penny stock cases. Thereafter all such cases on their merits, petitions be filed for restoration of appeals. As far as other pending cases are concerned the CCITs/DGIT/PCITs are requested to comply to the Instruction of CBDT dt. 06/09/2019. Copy of the said instructions is enclosed." After going through the....
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.... observed that, as per paragraph 3 of the Circular No. 23 of 2019 dated 06.09.2019, the Board observed that appeals could be filed, notwithstanding the pecuniary limits as mentioned in the earlier Circulars, where the Board, by way of Special Order directed filing of appeal on merit, in cases involving organized Tax Evasion Activity. It was with reference to the said specific rider, that we made an observation, that the way in which matter was sought to be pursued as instructed by the Principal Chief Commissioner of Income Tax, Bhopal as per order dated 11.09.2019 prima facie appeared to be incorrect and hence we required the Appellants to produce the 'Special Order' from the Board, as per which direction, if any, was given to file ....