2011 (4) TMI 163

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....e Revenue is directed against the order dated 30.11.2009 passed by the ld. CIT(A)-14 Mumbai for the Assessment Years 2006-07 and 2007-08.   2. The Ld. Counsel for the assessee Shri Sanjiv M. Shah pointed out that by Instruction No. 3 dt. 9.2.2011, the monetary limit for filing the departmental appeal before the Appellate Tribunal has been fixed at Rs.3 lacs i.e. to say that department appeal....

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.... DR is distinguishable from the facts of the present case. At para 12 page 184 of the decision in the case of Chhajer Packaging and Plastics Pvt. Ltd. it has been held as follows:   Otherwise also, paragraph 3 of this circular itself saves certain appeals from being obstructed due to financial limits. Paragraph 3 reads:   "The Board has also decided that in cases involving substantial ....

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.... In our opinion the case of CIT vs Chhajer was with respect to interpretation of 275 (1)(c) of the Act and hence came under the exception clause under the CBDT Circular and was not obstructed by the monetary limit of Rs.3 laks prescribed by the Circular. Therefore the case of 300 ITR 180 is inapplicable to the facts of our case.   7. Further the ITAT Mumbai 'A' Bench in ITA No. 2165/M/2010 f....