The Commissioner Of Income Tax -Tds v. Merchant Shipping Services Pvt. Ltd

903-itxa-2204-2011.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2204 OF 2011 The Commissioner of Income Tax (TDS), Smt. K.G. Mittal Ayurvedic Hospital Building, Charni Road (West), Mumbai-400 002.

.. Appellant Vs.

M/s. Merchant Shipping Services Pvt. Ltd.

Unit No. 101/102, Techno Plots, Knowledge Park, Mahakali Caves Road, Chakala, Andheri (East), Mumbai-400 093.

PAN No. : AABCM 6541 J .... Respondent Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.26 20:13:56 +0530 SHRADDHA KAMLESH TALEKAR **** Mr.Suresh Kumar for appellant.

Mr.Subhash Shetty with Mr.D.C. Jain for respondent. CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 25th 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

903-itxa-2204-2011.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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, dated 8th August 2019, it would be open to the Revenue to fle an application/praecipe seeking restoration of the Appeal, to be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