Commissioner Of Income Tax-8, Mumbai … v. M/S. Etc Network Limited …

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.220 OF 2012 WITH INCOME TAX APPEAL NO.1251 OF 2011 Commissioner of Income Tax-8, Mumbai…AppellantVs.M/s. ETC Network Limited…Respondent Mr. Arvind Pinto a/w. Mr. Suresh Kumar for Appellant.Mr. Sanjiv M. Shah for Respondent. CORAM : UJJAL BHUYAN,MILIND N. JADHAV, JJ.DATE :MARCH 04, 2020 P.C.: Heard Mr. Arvind Pinto and Mr. Suresh Kumar, learned standingcounsel Revenue for the appellant and Mr. Sanjiv Shah, learned counselfor the respondent - assessee. 2.While Income Tax Appeal No.220 of 2012 arises out of order ofthe Income Tax Appellate Tribunal dated 22.07.2011 passed inI.T.A.No.4764/Mum/2010 for the assessment year 2004-05, Income TaxAppeal No.1251 of 2011 arises out of the order of the Income TaxAppellate Tribunal dated 06.08.2010 passed in I.T.A.No.138/Mum/2009for the assessment year 2004-05. 3.On the last occasion i.e. on 11.02.2020, this Court directedlearned standing counsel to obtain instructions from the departmentalauthority as to whether Revenue would pursue the appeal or not in termsof Circular No.17 of 2019 of Government of India, Ministry of Finance,Department of Revenue, Central Board of Direct Taxes dated 08.08.2019since admittedly the tax effect in both the appeals are below theprescribed limit in terms of the aforesaid Circular. 4.Today when the matter is called upon, learned standing counselRevenue submit that they have not received any instructions in thatregard despite communicating with the departmental authorities. 5.Be that as it may, it is seen that in Income Tax Appeal No.220 of2012, the disputed tax claim is Rs.30,75,953.00 whereas in Income TaxAppeal No.1251 of 2011, it is Rs.32,64,412.00, both below theprescribed limit of Rs.1 crore. 6.In view of the CBDT Circular No.17 of 2019, both the appealswould stand dismissed on withdrawal subject to the condition that if theRevenue finds that the appeals fall within any of the exceptions underthe said Circular, it would be open to the Revenue to seek revival of theappeals. 7.Court fee to be refunded as per rules. (MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) Minal Parab