The Commissioner Of Income Tax v. M/S. Rammaica India Ltd., Ram House

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2023.01.2011:32:40+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2743 OF 2009 The Commissioner of Income Tax-9,Aayakar Bhawan,M.K. Road, Mumbai-20.… AppellantVersusM/s. Rammaica India Ltd.,Ram House, 4, Gaiwadi Indl. Estate,S.V.Road, Goregaon (W), Mumbai-400 062.…RespondentPAN : AAACR 2344 B ***** Mr.Suresh Kumar, Advocate for appellant. Mr. Atul K. Jasani, Advocate for respondent. CORAM : DHIRAJ SINGH THAKUR &KAMAL KHATA, JJ. DATE :13[th] JANUARY, 2023. P C : 1.Learned Counsel for the appellant states that the tax effectin the present Appeal is stated to be only Rs.86,05,550/- which isbelow the limit stipulated in terms of Circular No.17 of 2019, dated8[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 disposedof as involving low tax effect. 3.However, we observe that in case, the Revenue fnds forsome reason that the Appeal was not supposed to have beenwithdrawn in the light of the Circular, dated 8[th] August 2019, itwould be open to the Revenue to fle an application/praecipeseeking restoration of the Appeal, to be decided on its own merits.Refund of Court-fees as per Rules. [ KAMAL KHATA, J. ] [DHIRAJ SINGH THAKUR, J.]