Itxa/1063/2015 Of The Commissioner Of Income Tax-6 v. The Pandharpur Marchants Co-Op Bank Ltd

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.08.2620:13:52+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1063 OF 2015 The Commissioner of Income Tax-6,4[th] Floor, C-Wing, P.M.T. Building,Shankar Seth Road, Swargate,Pune – 411 037.. Appellant Vs.The Pandharpur Merchant’s Co-op.Bank Ltd.,Mahavir Nagar, Laxmi Peth,Pandharpur, Dist. Solapur.... Respondent****Mr.N.N. Singh for appellant.Mr.Ruturaj Gurjar for respondent. CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.DATE : 25[th] 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 CircularNo.17 of 2019, dated 8[th] August, 2019. It is stated that noinstructions have been received from the Department to withdrawthe present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposedof as involving low tax effect. 3. However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, dated 8[th] August 2019, it would be open tothe Revenue to fle an application/praecipe seeking restoration ofthe Appeal, to be decided on its own merits. Refund of Court-fees asper Rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]