Itxa/1122/2014 Of Commissioner Of Income Tax 12 v. Pramod P. Shah

spb/ 19itxa1122-14.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1122 OF 2014 The Commissioner of Income Tax-12 … Appellant. V/s. Shri Pramod P. Shah … Respondent. --- Mr. Suresh Kumar a/w. Ms. Samiksha Kanani, Advocate for the Appellant. Mr. Sanjiv M. Shah, Advocate for the Respondent. --- CORAM : M. S. SANKLECHA AND MRS.SWAPNA JOSHI,JJ. DATE : 20[th] OCTOBER, 2016 P.C. : 1This Appeal relates to Assessment Year 2008-2009. 2Mr. Suresh Kumar, learned Counsel appearing for the Appellant -Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10[th ] December, 2015. In particular, our attention is invited to paragraphs 3 and 10 therein which read as under:- “3:-Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:- 1/2 spb/ 19itxa1122-14.odt It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.” “10:- This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed.” 3In the present Appeal, the tax effect is Rs.13.83 lakhs as mentioned in paragraph 9 of the Appeal Memo. 4In view of the above, Mr. Suresh Kumar, learned Counsel appearing for the Appellant-Revenue, on instructions does not press the present Appeal. 5Accordingly, Appeal is dismissed, as not pressed.6Refund of Court Fees as per the Rules. (MRS.SWAPNA JOSHI,J.) (M.S.SANKLECHA,J.) 2/2