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Income Tax Officer 23(3)(4)) M/s. Tirupati Enterprises Room No. 405, 4th Floor Bandra (E), Mumbai 400051 Vs. C/o Shri Dhirajlal S. Thakkar B-18, Ratanadeep Building S.L. Road, Mulund West Mumbai 400080
June, 05th 2014
                          "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


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.

                                                     (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
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