Commissioner Of Income Tax (Exemption) v. Indian Merchants Chambers

910 ITXA 710-20.doc Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.710 OF 2020 Commissioner of Income Tax (Exemption), Mumbai ...

Appellant

Versus

Indian Merchants' Chambers ...

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

Mr. Phiroze Merchant i/b Kanga & Co. for the Respodnent. *** CORAM : DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ.

DATE : 29 JULY 2022 P. C. :

.

Mr. 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 as involving low tax effect.

However, we observe that in case, the Revenue finds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application seeking restoration of the Appeal to be decided on its own merits. Refund of Court-fees as per rules.

(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) 1/1 RAJESH VASANT CHITTEWAN RAJESH VASANT CHITTEWAN Date: 2022.07.29 17:36:51 +0530