Bombay High Court
M/S. Pratibha Industries Ltd vs Deputy Commissioner Of Income Tax And ... on 7 September, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
905-ITXA-1523-2013+.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1523 OF 2013
Digitally
Commissioner of Income Tax, Central-II,
signed by
SHRADDHA R. No. 414, 4th Flr., Aayakar Bhavan,
SHRADDHA KAMLESH
KAMLESH TALEKAR
TALEKAR Date:
M.K. Road, Mumbai - 400 020. .. Appellant
2022.09.08
20:04:01 Vs.
+0530
M/s. Pratibha Industries Ltd.,
574, Usha Kamal,
Behind Telephone Exchange,
Chembur Naka, Chembur,
Mumbai-400 071.
PAN : AAACP 4709N .... Respondent
WITH
CROSS OBJECTION NO. 4 OF 2015
IN
INCOME TAX APPEAL NO. 1523 OF 2013
M/s. Pratibha Industries Ltd.,
574, Usha Kamal,
Behind Telephone Exchange,
Chembur Naka, Chembur,
Mumbai-400 071. .. Appellant
Vs.
1. Deputy Commissioner of Income Tax,
Central Circle-45, Mumbai,
Room No. 659, 6th Floor,
Aayakar Bhavan, M.K. Road,
Mumbai - 400 020.
2. Commissioner of Income-tax, Central-II,
R. No. 414, 4th Flr., Aayakar Bhavan,
M.K. Road, Mumbai - 400 020. .... Respondents
****
Mr.Akhileshwar Sharma for appellant in ITXA-1523-2013 and for
respondent in CROL-4-2015.
Mr.Atul K. Jasani for respondent in ITXA-1523-2013 and for
appellant in CROL-4-2015.
Shraddha Talekar, PS 1/3
905-ITXA-1523-2013+.doc
****
CORAM : DHIRAJ SINGH THAKUR AND
ABHAY AHUJA, JJ.
DATE : 7th SEPTEMBER 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 08 th 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.
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 However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal, to be decided on its own merits.
4. Refund of Court-fees as per rules.
5. Mr.Jasani, learned Counsel appearing for the Respondent Shraddha Talekar, PS 2/3 905-ITXA-1523-2013+.doc states that in case the appeal is restored to its original number for any reason, in that eventuality, liberty also be given to the Respondent to have the cross objections revived. Prayers is allowed.
6. In case the appeal preferred by the revenue is restored, the Respondent would have liberty to have the cross-objections also revived in that eventuality.
7. In view of the withdrawal of the appeal, Cross Objection No. 4 of 2015 is also disposed of.
[ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.] Shraddha Talekar, PS 3/3