The Commissioner Of Income-Tax v. M/S. Sparsh Infratech

Sharayu Khot. IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 562 OF 2015 WITH INCOME TAX APPEAL NO. 564 OF 2015WITHWITH INCOME TAX APPEAL NO. 565 OF 2015WITHWITH INCOME TAX APPEAL NO. 569 OF 2015WITHWITH INCOME TAX APPEAL NO. 577 OF 2015 WITH INCOME TAX APPEAL NO. 578 OF 2015WITHWITH INCOME TAX APPEAL NO. 579 OF 2015WITHWITH INCOME TAX APPEAL NO. 581 OF 2015 WITH INCOME TAX APPEAL NO. 9 OF 2016 WITH INCOME TAX APPEAL NO. 14 OF 2016 The Commissioner of Income-Tax …Appellant Versus M/s. Sparsh Infratech …Respondent 1/5 4-ITXA-562-15.doc ---------- Mr. Tejveer Singh, for the Appellant. ---------- CORAM :M.S. SANKLECHA &RIYAZ I. CHAGLA, JJ. DATE : 9 January 2018 ORDER : 1.These ten Appeals relate to Assessment Year 2009-10 in respect of TDS issues. 2.Mr. Tejveer Singh, learned Counsel appearing for the Revenue invited our attention to Circular No. 21 of 2015issued by the Central Board for Direct Tax dated 10December 2015. In particular, our attention is invited toparagraph Nos. 3, 5 and 10 therein, which read as under:- “3 : Henceforth, appeals/SLPs shall not be filed in cases3 : Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary 2/5 limits given hereunder:- S. No.Appeals in Income Tax mattersMonetary Limit(in Rs.)1Before Appellate Tribunal10,00,000/-2Before High Court20,00,000/-3Before Supreme Court25,00,000/- It is clarified that an appeal should not be filedmerely because the tax effect in a case exceeds themonetary limits prescribed above. Filing of appeal insuch cases is to be decided on merits of the case. 5 :…. However, in case of a composite order of any High Courtor appellate authority, which involves more than oneassessment year and common issues in more than oneassessment year, appeal shall be filed in respect of allsuch assessment years even if the 'tax effect' is less than 3/5 4-ITXA-562-15.doc the prescribed monetary limits in any of the year (s), if it is decided to file appeal in respect of the year(s) inwhich 'tax effect' exceeds the monetary limit prescribed.In case where a composite order/judgment involves morethan one assessee, each assessee shall be dealt withseparately. 10 : This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in HighCourts/ Tribunals. Pending appeals below thespecified tax limits in para 3 above may bewithdrawn/not pressed. Appeals before the SupremeCourt will be governed by the instructions on thissubject, operative at the time when such appeal wasfiled.”Courts/ Tribunals. Pending appeals below thespecified tax limits in para 3 above may bewithdrawn/not pressed. Appeals before the SupremeCourt will be governed by the instructions on thissubject, operative at the time when such appeal wasfiled.” 3.In all these Appeals arise from the common orderdated 28 August 2014. Mr. Tejveer Singh, learned Counsel forthe Revenue, states that the tax effect involved in each of theseAppeals are less than Rs. 20.00 lakhs. Therefore, these Appeals 4/5 4-ITXA-562-15.doc are also not hit by paragraph 5 of the Circular No. 21 of 2015issued by the Central Board Direct Taxes dated 10 December2015. 4.In view of the above, Mr. Tejveer Singh, learnedCounsel for the Revenue, on instructions seeks to withdraw allthe above ten Appeals. 5.Accordingly, all ten Appeals are dismissed, aswithdrawn. 6.Refund of Court Fees, as per Rules. [RIYAZ I. CHAGLA J.] [M.S. SANKLECHA, J.] 5/5