, 
      IN THE INCOME TAX APPELLATE TRIBUNAL
            MUMBAI BENCHES `J' MUMBAI
[^ .. , Û   ^ .. [ ,                             ¢
   BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND
      SHRI R.C.SHARMA , ACCOUNTANT MEMBER

                    ITA NO.1921/MUM/2011(A.Y. 2005-06)
                    ITA NO.1922/MUM/2011(A.Y.2006-07)

 DCIT-1(1),                                       M/s. Bombay Gas Co. Ltd.,
 Room No.579, Aaykar Bhavan,                      Empire House, A.K.Naik Marg,
 Mumbai 20.                              Vs.      Fort, Mumbai 400001
 (Appellant )                                     (Respondent)

            Appellant by            : Shri N.K.Chand
            Respondent by            : Shri Manish V. Shah
             Date of hearing         : 10/03/2015
            Date of pronouncement    : 10/03/2015

                                    ORDER


PER BENCH:

      These appeals are filed by the Revenue and are directed against two separate
orders passed by Ld.CIT(A)-1, Mumbai dated 21/10/2010 and 25/10/2010 for
assessment years 2005-06 and 2006-07 respectively.







2.    At the time of hearing it was noticed that tax effect involved in these
appeals filed by the Revenue is less than Rs.2.00 lacs. Therefore, Ld. DR was
required to submit tax effect calculation. According to the said calculation, tax
effect in the present appeals are Rs.1,17,462/- and Rs.1,03,267/- for assessment
year 2005-06 and 2006-07 respectively. Accordingly, as per the latest Instruction
                                            2                  ITA NO.1921/MUM/2011(A.Y. 2005-06)
                                                                ITA NO.1922/MUM/2011(A.Y.2006-07)



issued      by CBDT dated 10/07/2014       under section 268A of the Income Tax Act,
1961 (Instruction No.5/2014 (F.No.279/MISC.142/2007-ITJ(PT)] these appeals
filed by the Revenue are dismissed on account of low tax effect.







3.       In the result, the appeals filed by the Revenue are dismissed.


         Order pronounced in the open court on 10/03/2015
               Û  10/03/2015    

                 Sd/-                                           Sd/-
(.. [ /R.C.SHARMA )                              (..  / I.P. BANSAL)
  /ACCOUNTANT MEMBER                            Û  / JUDICIAL MEMBER
 Mumbai;                 Dated 10/03/2015
         /Copy of the Order forwarded to :
1.    / The Appellant
2.   × / The Respondent.
3.    () / The CIT(A)-
4.     / CIT
5.    ,   , 
     / DR, ITAT, Mumbai
6.   [  / Guard file.

                                                             / BY ORDER,
×  //True Copy//

                                         /  (Dy./Asstt. Registrar)
                                     ,  / ITAT, Mumbai
.../Vm, Sr. PS