Itxa.3725.2010 Os.doc v. Patil

Digitallysigned byRUSHIKESHRUSHIKESHV PATILV PATILDate:2022.08.2911:20:57+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 3725 OF 2010 The Commissioner of Income-tax-II, Pune …Appellant Versus M/s Bunty Builders ...Respondent WITHCROSS OBJECTION NO. 10 OF 2010 Bunty Builders …Appellant Versus Commissioner of Income-tax-II, Pune...Respondent **** Mr. Suresh Kumar, Advocate for the Appellant in ITXA/3725/2010 andfor Respondent in CRO/10/2010. Mr. Atul K. Jasani, Advocate for the Applicant in CRO/10/2010 and forRespondent in ITXA/3725/2010. **** CORAM :DHIRAJ SINGH THAKUR ANDABHAY AHUJA, JJ. DATE : 23[rd] AUGUST, 2022. P.C.: .Learned Counsel for the Appellant states that the tax efect in thepresent Appeal is below the limit stipulated in terms of Circular No. 17 of2019 dated 08[th] August, 2019. It is stated that no instructions have beenreceived from the Department to withdraw the present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposed of asinvolving low tax efect. 3.However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn in thelight of the Circular, it would be open to the Revenue to fle an applicationseeking restoration of the Appeal to be decided on its own merits. 4.Refund of Court-fees as per rules. 5.Mr. Jasani, learned Counsel appearing for the Respondentstates that in case the appeal is restored to its original number for anyreason, in that eventuality, liberty also be given to the Respondent tohave the cross objections revived. Prayers is allowed. 6. In case the appeal preferred by the revenue is restored, theRespondent would have liberty to have the cross-objections alsorevived in that eventuality. 7.In view of the withdrawal of the appeal, Cross Objection No. 10of 2010 is also disposed of. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)