itxa-2320-2013 IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2320 OF 2013 Commissioner of Income Tax V .. Appellant. v/s. Hemlata S. Patil .. Respondent. Mr. Tejveer Singh, for Appellant. CORAM: M.S.SANKLECHA, & B.P.COLABAWALLA, JJ. DATE : 2nd FEBRUARY, 2016. P.C: This Appeal relates to Assessment Year 2008 09. 2 Mr. Tejveer Singh, learned Counsel appearing for Revenue invited our attention to Circular No.21 of 2015 issued by Central Board for Direct Tax dated 10 th December, 2015. In particular, our attention invited to paragraphs 3 and 10 therein which read as under: 3: Henceforth, appeals/SLPs shall not be filed in cases where tax effect does not exceed monetary limits given hereunder: S. No. Appeals in Income Tax matters Monetary Limit (in Rs.) 1 Before Appellate Tribunal 10,00,000/ 2 Before High Court 20,00,000/ 3 Before Supreme Court 25,00,000/ S.R.JOSHI 1 of 2 ::: Uploaded on - 03/02/2016 ::: Downloaded on - 22/04/2020 11:49:49 ::: itxa-2320-2013 It is clarified that appeal should not be filed merely because tax effect in case exceeds monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of case. 10: This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before Supreme Court will be governed by instructions on this subject, operative at time when such appeal was filed. 3 In present case, tax effect is Rs.13.53 lakhs as mentioned in paragraph 11 of Appeal Memo. 4 In view of above, Mr. Tejveer Singh, learned Counsel appearing for Revenue does not press present Appeal. 5 Accordingly, Appeal dismissed, as not pressed. 6 Refund of Court Fees, as per Rules. (B.P.COLABAWALLA,J.) (M.S.SANKLECHA,J.) S.R.JOSHI 2 of 2 ::: Uploaded on - 03/02/2016 ::: Downloaded on - 22/04/2020 11:49:49 ::: Commissioner of Income-tax-V v. Hemlata S. Patil