Pr. Commissioner Of Income-Tax, Central v. Hi Point Services (India) Ltd. 310, Golkul Arcade, Cst

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.08.2620:13:53+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2385 OF 2018 Pr. Commissioner of Income-Tax,Central-1,Aayakar Bhavan, M.K. Road,Mumbai-400 020... Appellant Vs.Hi Point Services (India) Ltd.310, Golkul Arcade, CST No.173-A,Swami Nityanand Road,Vile Parle (E), Mumbai-400 057,PAN No. AAACH 2030C .... Respondent **** Mr. Sureskh Kumar for appellant.Mr.Subhash Shetty with Mr. D.C. Jain 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 inthe 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.of as involving low tax effect. 3. However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, dated 8[th] August 2019, it would be open tothe Revenue to fle an application/praecipe seeking restoration ofthe Appeal, to be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.]