D C I T - 1(1) M/s. Bharat Containers P. Ltd. Room No. 597, Aayakar Bhavan 1st Floor, Cecil Court M.K. Road, Mumbai 400020 Vs. Mahakavi Bhushan Marg Mumbai 400039
October, 14th 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" Bench, Mumbai
Before Shri D. Manmohan, Vice President
and Shri Sanjay Arora, Accountant Member
ITA No. 8213/Mum/2010
(Assessment Year: 2006-07)
D C I T - 1(1) M/s. Bharat Containers P. Ltd.
Room No. 597, Aayakar Bhavan Vs. 1st Floor, Cecil Court
M.K. Road, Mumbai 400020 Mahakavi Bhushan Marg
PAN - AAACB0484G PAN - AAACB0484G
Appellant by: Dr. Durgesh Sumrott
Respondent by: S/Shri K. Gopal & Satendra Pandey
Date of Hearing: 07.10.2013
Date of Pronouncement: 07.10.2013
Per D. Manmohan, V.P.
This appeal is filed by the Revenue against the order dated 19.07.2010
passed by the CIT(A)-1, Mumbai and it pertains to A.Y. 2006-07.
2. Revenue has raised the following grounds of appeal: -
"1. On the facts and circumstances of the case, the CIT(A) erred in
law, in directing to allow claim of expenses against income from
other sources disallowed by the AO."
2. The CIT(A) has further overlooked the fact that the assessee has
not established the nexus of expenses with reference to the
income earned from other sources."
3. The learned counsel for the assessee submitted that the tax effect in
the instant case works out to `2,10,289/-. As per CBDT 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 the case falls under
2 ITA No. 8213/Mum/2010
M/s. Bharat Containers P. Ltd.
exceptional circumstance the appeal filed by Revenue deserves to be
dismissed as unadmitted.
4. On the other hand, the learned D.R. submitted that the appeal is duly
authorised by the Commissioner of Income Tax and hence the AO was
justified in filing the appeal.
5. We have carefully considered the rival submissions and perused the
record. 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 7th October, 2013.
(Sanjay Arora) (D. Manmohan)
Accountant Member Vice President
Mumbai, Dated: 7th October, 2013
1. The Appellant
2. The Respondent
3. The CIT(A) 1, Mumbai
4. The CIT 1, Mumbai City
5. The DR, "B" Bench, ITAT, Mumbai
ITAT, Mumbai Benches, Mumbai