Commissioner Of Income Tax - Iii v. Mr. And Mrs S M Batha Educational Trust

904-itxa-3702-2010.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3702 OF 2010 The Commissioner of Income Tax-III, PMT Building, "B" Wing, 3rd Floor, Shankar Sheth Road, Swargate, Pune-411037 .. Appellant Vs.

S.M. Batha Educational Trust, A/p. Panchgani, Tal. Mahabaleshwar, Dist. Satara.

.... Respondent Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.20 18:51:14 +0530 SHRADDHA KAMLESH TALEKAR **** Mr.Suresh Kumar for appellant.

Ms.Aasavari Kadam i/b M/s. Aarti Sathe for respondent. **** CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 20th AUGUST 2022 PC :

1.

Learned Counsel 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 8th August, 2019. It is stated that no instructions have been received from the Department to withdraw the present Appeal.

2.

In the light of Circular No. 17 of 2019, the Appeal is disposed of as involving low tax effect.

Shraddha Talekar, PS 1/2

904-itxa-3702-2010.doc 3.

However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, dated 8th August 2019, it would be open to the Revenue to fle an application/praecipe seeking restoration of the Appeal, to be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.] Shraddha Talekar, PS 2/2