PER N. K. SAINI: These appeals are filed by the assessee against the separate orders each dated 07/02/2013 of the CIT(A) , Udaipur relevant to assessment years 2007-2008, 2008-2009 and 2009-2010 respectively.

2. At the very outset, the learned counsel for the assessee stated that the tax effect in these appeals is less than the amount prescribed by the CBDT where department ought not to have filed the appeals.

3. The Learned D.R. although supported the order of the Assessing Officer but could not controvert the aforesaid fact that tax effect in these appeals is less than Rs.3,00,000/ -.

4. After considering the submissions of learned D.R. and perusing the material on record, it is noticed that Section 268A has been inserted by the Finance Act, 2008 with retrospective effect from 01/04/99. The provisions contained in section 268A read as under:

268A. (1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit , for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the 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 reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case. (4) The Appellate Tribunal or Court , hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case. (5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub- section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]

5. It is not in dispute that the Boards instructions or directions issued to the other income-tax authorities are binding on those authorities, therefore, the Department ought not to have filed these appeals in view of the above mentioned section 268A since the tax effect in the instant cases is less than the amount prescribed for not filing the appeal.

6. In view of the above, without going into merits of the case, we dismiss all these appeals filed by the Revenue.

7. In the result, the appeals of the Revenue are dismissed. (Order pronounced in the open court on 22/07/2013) Sd/. Sd/. ( HARI OM MARATHA ) ( N. K. SAINI ) Judicial Member Accountant Member Dated:22/07/2013 *CL Singh Copy forwarded to:

1. Appellant

2. Respondent

3. CIT(A)

4. CIT

5. D.R. Assistant Registrar