Txa/142/2017 Of The Principal Commissioner Of Income Tax, Panaji v. Deendayal Nagar Sahakari Pathsaunstha Maryadit

1 txa133-142-17-11-10-18 Santosh IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEALS NO.133 & 142 OF 2017 The Principal Commissioner of Income Tax. …... Appellant. Versus. Deendayal Nagar Sahakari Pathsaunstha Maryadit. …... Respondent. Ms. Amira Abdul Razaq, Standing Counsel for the Appellant. Mr. Somnath Karpe, Advocate for the Respondent. Coram : N.M. Jamdar & Prithviraj K. Chavan, JJ. Date : 11 October 2018. P.C.: In these Appeals, the tax effect shown by the Appellant-Revenue is below 50.00 lakhs. In view of the CBDT Circular dated₹11 July 2018, pursuant to the National Litigation Policy the IncomeTax Department has decided to withdraw the Appeals where the taxeffect is below 50.00 lakhs. The Circular also had given the date of₹20 August 2018 to the Commissioner to take a decision. 2. In view of this policy, the Tax Appeals where placed onthe board on 28 August 2018, and 6 September 2018 to enable the 2 txa133-142-17-11-10-18 Revenue to take written instructions. In fact, we had suggested thatthey should form a team to examine the matters. The learnedStanding Counsel states that no specific instructions have beenreceived from the Appellant so far, as to whether these Appeals alsofall in any of the exceptions provided in the CBDT Circular. The taxeffect in these Appeals is below the stipulated limit in the Circular.We had adjourned the matters from time to time along with severalothers and this exercise cannot be undertaken again and again.Therefore, we dispose of these Appeals, giving liberty to theAppellant to seek revival of the Appeals within a reasonable time, ifupon examination it is found that the Appeals fall in one of theexceptions and, therefore need to be pursued inspite of the tax effectbeing below 50.00 lakhs. In view of the fact that the policy is to₹reduce the litigation, such a decision be taken within a period of sixweeks. 3.With the above observations, the Appeals are disposed of.We are also informed that a Public Interest Litigation is pending inthe Supreme Court challenging the CBDT Circular dated 11 July2018. The disposal of these Appeals is also subject to the outcome ofthe said public interest litigation. Prithviraj K. Chavan, J. N.M. Jamdar, J.