The Director Of Income Tax (International Taxation) v. Abacus International Pte Ltd

904. ITXA 1634-11.doc Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1634 OF 2011 The Director of Income Tax (International Taxation), Scindia House, Ballard Estate, N.M. Road, Mumbai-400 038 ...

Appellant

Versus

M/s Abacus International Pte. Ltd.

Abacus Plaza, 3 Tampines Central-I, C/o. Deloittee Haskins & Sells, 12, Dr. Annie Besant Road, Opp. Shiv Sagar Estate, Worli, Mumbai-400 018.

PAN : AABCA 6590M ...

Respondent *** Mr. Suresh Kumar for the Appellant.

Mr. Atul K. Jasani for the Respondent.

*** CORAM : DHIRAJ SINGH THAKUR & KAMAL KHATA, JJ.

DATE : 12 JANUARY 2023 P.C.

.

Mr. Suresh Kumar, learned Counsel appearing for the Appellant states that the tax effect in the present Appeal is below the limit stipulated in terms of Circular No.17 of 2019 dated 8 August 2019. It is stated that no instructions have been received from the Department to withdraw the present Appeal. In the light of Circular No.17 of 2019, the Appeal is disposed of 1/2

904. ITXA 1634-11.doc Chittewan as involving low tax effect.

However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits. Refund of Court-fees as per rules. (KAMAL KHATA, J.) (DHIRAJ SINGH THAKUR, J.) RAJESH VASANT CHITTEWAN Date: 2023.01.14 11:04:14 +0530 RAJESH VASANT CHITTEWAN 2/2