Bombay High Court
The Commissioner Of Income Tax -Tds vs Merchant Shipping Services Pvt. Ltd on 25 August, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
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),
Digitally
Smt. K.G. Mittal Ayurvedic Hospital Building,
signed by
SHRADDHA Charni Road (West),
SHRADDHA KAMLESH
KAMLESH TALEKAR
TALEKAR Date:
Mumbai-400 002. .. Appellant
2022.08.26
20:13:56 Vs.
M/s. Merchant Shipping Services Pvt. Ltd.
+0530
Unit No. 101/102, Techno Plots,
Knowledge Park,
Mahakali Caves Road, Chakala,
Andheri (East), Mumbai-400 093.
PAN No. : AABCM 6541 J .... Respondent
****
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 However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, dated 8th August 2019, it would be open to the Revenue to fle an application/praecipe seeking restoration of the Appeal, to be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