IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" Bench, Mumbai
Before Shri D. Manmohan, Vice President
ITA No. 2557/Mum/2014
(Assessment Year: 2007-08)
Income Tax Officer 23(3)(4)) M/s. Tirupati Enterprises
Room No. 405, 4th Floor C/o Shri Dhirajlal S. Thakkar
Pratyakshakar Bhavan Vs. B-18, Ratanadeep Building
Bandra Kurla Complex S.L. Road, Mulund West
Bandra (E), Mumbai 400051 Mumbai 400080
PAN AABFT6991L
Appellant Respondent
Appellant by: Shri Javed Akhtar
Respondent by: Shri Sanjay R. Parikh
Date of Hearing: 03.062014
Date of Pronouncement: 03.06.2014
ORDER
Per D. Manmohan, V.P.
This appeal is filed by the Revenue against the order dated 24.01.2014
passed by the CIT(A)-7, Mumbai and it pertains to A.Y. 2007-08.
2. Revenue has raised the following ground of appeal: -
"1. On the facts and in the circumstances of the case and in law, the
Ld. CIT(A) erred in directing the A.O. to follow directions of the
Hon'ble ITAT in the assessee's own case for A.Y. 2006-07 which
was restored back to the file of the AO, thus amounting to
restoring to AO for decision for which Ld. C.I.T.(A) has no power
under the Act. In view of the legal issue being involved, the order
of the Ld. C.I.T(A) is perverse.
3. The learned counsel for the assessee submitted that the tax effect in
the instant case is less than the limit prescribed by the CBDT. As per
circular No. 3 dated 09.02.2011 an appeal should not be preferred by
Revenue unless the tax effect is above `3,00,000/- or the issue arising out of
the order of the first Appellate Authority is exceptional in nature and it is
specifically mentioned in the authorisation. In the absence of showing that
2 ITA No. 2557/Mum/2014
M/s. Tirupati Enterprises
.
the case falls under exceptional circumstance the appeal filed by Revenue
deserves to be dismissed as unadmitted.
4. The learned D.R. could not substantiate that the issue arising out of
the order of the fist Appellate Authority is exceptional in nature. Therefore,
in the light of the circular issued by the CBDT (supra), which is binding
upon the Revenue authorities, this appeal deserves to be dismissed as
unadmitted for want of tax effect and we order accordingly.
Order pronounced in the open court on 3rd June, 2014.
Sd/-
(D. Manmohan)
Vice President
Mumbai, Dated: 3rd June, 2014
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A) 7, Mumbai
4. The CIT 23, Mumbai City
5. The DR, "SMC" Bench, ITAT, Mumbai
By Order
//True Copy//
Assistant Registrar
ITAT, Mumbai Benches, Mumbai
n.p.
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