- (1.) This appeal is directed against the order dated 22.07.2013 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (hereinafter referred to as 'the Appellate Tribunal') in Income Tax Appeal Nos.269 to 271/Jodh/2013.
(2.) The brief facts of the case are that the Income Tax Officer, Ward-1(4), Udaipur has passed an assessment order on 30.12.2011 for the Assessment Year 2008-2009 in the case of the respondent-assessee. Being aggrieved with the same the respondent-assessee has preferred an appeal before the Commissioner of Income Tax (Appeals), Udaipur which came to be allowed vide order dated 07.02.2013 and the proceedings initiated under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') and the assessment order, passed under Section 143(3) read with Section 147 of the Act of 1961 were quashed. Against the order dated 07.02.2013 the appellant has preferred an appeal before the Appellate Tribunal which was dismissed while taking into consideration the Board's instructions or directions issued to the Income Tax Authorities under Section 268A(1) of the Act of 1961. The Appellate Tribunal has observed that in view of the Board's instructions or directions issued to the Income Tax Authorities the department ought not to have been filed the appeal since the tax effect is less then the amount prescribed for not filing the appeal.
(3.) The appellant has challenged the order dated 22.07.2013, passed by the Appellate Tribunal while arguing that once the department filed an appeal in spite of the administrative instructions the same should be decided on merits.;