Itl/75/2004 Of The Commissioner Of Income Tax-Ii Nagpur v. M./S Haldiram Food International Ltd.,Nagpur

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR. INCOME TAX APPEAL (ITL) NO. 75 OF 2004 THE COMMISSIONER OF INCOME TAX-II, NAGPUR -VERSUS- M/S HALDIRAM FOODINTERNATIONAL LTD., NAGPUR WITH INCOME TAX APPEAL (ITL) NO. 5 OF 2008WITH INCOME TAX APPEAL (ITL) NO. 6 OF 2008 WITH INCOME TAX APPEAL (ITL) NO. 7 OF 2008 WITH INCOME TAX APPEAL (ITL) NO. 8 OF 2008WITH INCOME TAX APPEAL (ITL) NO. 18 OF 2008WITHINCOME TAX APPEAL (ITL) NO. 22 OF 2008WITH INCOME TAX APPEAL (ITL) NO. 36 OF 2008 WITH INCOME TAX APPEAL (ITL) NO. 78 OF 2004WITH INCOME TAX APPEAL (ITL) NO. 79 OF 2004 ____________________________________________________________________________________________ Office Notes, Office Memoranda of Coram, appearances, Court's orders of directions Court's or Judge's order and Registrar's orders. Shri. A. Parchure, Advocate for appellant.Shri. R. Thakar, Advocate for Respondent CORAM:A. S. CHANDURKAR AND N. B. SURYAWANSHI, JJ. CORAM:A. S. CHANDURKAR AND N. B. SURYAWANSHI, JJ.DATED : 5 th OCTOBER, 2020. Hearing was conducted through Video Conferencingand the learned counsel agreed that the audio and visual qualitywas proper. In all these appeals filed under Section 260 A of the Income Tax Act, 1961, the respondents - Assessee have filed Pursis stating therein that in view of Circular No. 17 of 2019 enhancing the monetary limit below which the Revenue is not required to fileappeals, these appeals are liable to be disposed of as the tax effectis below the monetary limit prescribed in Circular No. 17 of 2019. On 30/09/2020, Shri. A. Parchure, learned counsel forthe Revenue had sought time to obtain instructions in this regard.Today, it is submitted that the learned counsel has receivedtelephonic instructions from the Deputy Commissioner of IncomeTax that the appeals can be withdrawn in view of the fact thatCircular No. 17 of 2019 precludes filing of such appeals, which arebelow monetary limit prescribed. He, however, submits that inearlier Circular No. 3 of 2018, there are certain exceptionsprescribed and such appeals covered by the exceptions prescribedare required to be pursued. He, therefore, submits that a libertymay be reserved in favour of the Revenue in case, it is noticed thatthe exceptions prescribed in Circular no. 3 of 2018 are attracted ineither of the appeals.Considering the tenor of Circular No. 17 of 2019 andas admittedly the tax effect is below the monetary limit prescribedtherein, the Revenue is permitted to withdraw these appeals. TheCourt fees be refunded in accordance with the rules. Needless tostate that if it is found that the exceptions prescribed in Circular No. 3 of 2018 are attracted in either of the appeals, it would beopen for the Revenue to take such steps as permissible in law, ifadvised. All the appeals are accordingly disposed of as withdrawn. This order be communicated to the counsel appearingfor the parties, either on the email address or on WhatsApp or bysuch other mode, as is permissible in law. (N. B. SURYAWANSHI, J.) (A. S. CHANDURKAR, J.) APTE/TAMBE