Nma/105/2018 Of Pr.commissioner Of Income Tax,Central-3 v. Ritesh Amritlal Jain

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 105 OF 2018ININCOME TAX APPEAL (L)NO. 1227 OF 2015WITH INCOME TAX APPEAL (L)NO. 1227 OF 2015 The Pr. Commissioner of Income Tax,Central-3, Mumbai .. Applicant In the matter betweenThe Pr. Commissioner of Income Tax,Central-3, Mumbai .. Appellant v/s. Ritesh Amritlal Jain .. Respondent Ms. Padma Divakar for the applicant / Orig. appellant Mr. Sameer Dalal for the respondent CORAM : M.S. SANKLECHA & RIYAZ I. CHAGLA J.J. P.C. DATED : 23[rd] FEBRUARY, 2018. 1.This Notice of Motion seeks condonation of 632 days delay in taking out the application for setting aside the conditional order dated 14[th] January, 2016 passed by the Prothonotary and Senior Master under Rule 986 of the High Court, Original Side Rules. 2.Ms. Padma Divakar, learned Counsel appearing for the applicant 105-18-NMA-7=.doc states that the tax effect involved in the present appeal is only Rs. 16.50 lakhs as mentioned in paragraph no.2 of the affidavit in support of the motion dated 4[th] December, 2017 of Mr. Abhay Marathe, Deputy Commissioner of Income Tax, Mumbai. 3.In the above view, in view of the Central Board of Direct Taxes (CBDT) Circular No. 21 of 2015 dated 10[th] December, 2015, as the tax effect involved in the present appeal is less than the threshold limit of Rs.20 lakhs as provided in the aforesaid circular, she has been instructed to withdraw the present Notice of Motion seeking condonation of delay. 4.Accordingly, the notice of motion is dismissed as withdrawn. 5.As a consequence, the Appeal also stands dismissed. (RIYAZ I. CHAGLA, J.) (M.S. SANKLECHA, J.)