Commissioner Of Income Tax - 17 v. Ms Hemal Developers

666-11-itxa=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 666 OF 2011 The Commissioner of Income Tax-17 Mumbai .. Appellant v/s.

M/s. Hemal Developers .. Respondent None for the appellant Mr. V.S. Hadade for the respondent CORAM : M.S. SANKLECHA & M.S. SONAK, J.J.

DATED : 17th JUNE, 2016.

P.C.

1.

This appeal relates to Assessment Year 2004-05. 2.

None appears in support of the appeal. It appears that the Revenue is not interested in pursuing this appeal. Moreover, we notice that in para 9 of the Appeal Memo, the tax effect is less than Rs.20 lakhs. Therefore, prima facie in view of the Central Board of Direct Tax Circular No.21/15 dated 10th December, 2015, could be the reason for not pursuing this appeal.

3.

The appeal is dismissed for non-prosecution.

(M.S. SONAK, J.) (M.S. SANKLECHA, J.) Uday S. Jagtap