IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 742 OF 2017 Pr. Commissioner of Income Tax-15. Appellant. V/s. M/s. Crisil Risk & Infrastructure Solution Ltd. Respondent. WITH INCOME TAX APPEAL NO. 754 OF 2017 Commissioner of Income Tax. Appellant. V/s. M/s. Control Print (India) Ltd. Respondent. WITH INCOME TAX APPEAL NO. 759 OF 2017 Pr. Commissioner of Income Tax. Appellant. V/s. Shri Apoorva A. Patni. Respondent. WITH INCOME TAX APPEAL NO. 765 OF 2017 Pr. Commissioner of Income Tax. Appellant. V/s. Shri Jaswant A. Parikh (HUF). Respondent. WITH INCOME TAX APPEAL NO. 771 OF 2017 WITH INCOME TAX APPEAL NO. 1192 OF 2017 Pr. Commissioner of Income Tax. Appellant. V/s. M/s. Pan India Network Infravest Pvt. Ltd. Respondent. WITH ::: Uploaded on - 09/09/2019 ::: Downloaded on - 10/09/2019 10:05:54 ::: skn 2 742.17-itxa--.doc INCOME TAX APPEAL NO. 1195 OF 2017 Pr. Commissioner of Income Tax. Appellant. V/s. M/s. Pan India Network Ltd. Respondent. Mr. Suresh Kumar for Appellant in ITXA Nos.742/17, 771/17, 1192/17 and 1195/17. Mr. Ashok Kotangale i/b. Padma Divakar for Appellant in ITXA No. 765/17. None for Appellant in ITXA Nos.754/17 and 759/17. Atul Jasani for Respondent in ITXA No.765/17 CORAM : M.S. SANKLECHA AND NITIN JAMDAR, JJ. DATE : 5 September 2019. P.C. : On 22 August 2019, we passed following order: 1. These appeals were listed on board in last week in normal course for admission. We found that tax effect involved in these appeals appeared to be less than threshold limit prescribed in CBDT Circular No.17/2018 dated 8th August, 2019. However, learned Counsel for Revenue had no instructions to withdraw these appeals. Therefore, at instance of advocates of Revenue, we adjourned these appeals to today to enable them to take instructions in respect of withdrawal of these appeals. skn 3 742.17-itxa--.doc 2. Today, in all these appeals, advocates of Revenue state that they have no instructions about withdrawing of these appeals. We note that these appeals are on board for admission in regular course as per its turn. Inspite of above, Revenue is not giving instructions to its Advocates with regard to withdrawal of these appeals if they are covered by CBDT Circular No.17/2019 dated 8th August, 2019. This failure on part of officers of Revenue to even to attend appeals which are on board in normal course and give instructions to its Advocates will ultimately frustrate very object of above CBDT circular. 3. These appeals are adjourned to 29th August, 2019. 2. On 29 August 2019, these appeals were again adjourned at instance of counsel for Revenue to today. Today when these appeals were called out, learned counsel appearing for Revenue states that they have not received any instructions with regard to withdrawal of these appeals. 3. learned counsel for Revenue state that in all these appeals, tax effect as indicated in each of memo of appeals is less than Rs.1 crore. Thus, in terms of Circular No.17/2019 dated 8 August 2019 which modified earlier Circular No.3/2018 dated 11 July 2018 issued by Central Board of Direct Taxes, offices of Revenue have been directed to withdraw pending appeals wherein tax effect involved is less than threshold limit of Rs.1 crore provided in said circular, subject to skn 4 742.17-itxa--.doc not falling in any of exceptions mentioned therein. In absence of any instructions being given by office of Revenue, we are constrained to dispose of these appeals in terms of aforementioned Circular No.17/2019 dated 8 August 2019. Appeals are disposed of accordingly. Refund of court fee as per rules. 4. We, however, make it clear that in case any of these appeals falls within exception clause as provided in aforesaid circulars, or tax effect indicated in appeal is not correct and it is in excess of Rs.1 crore then Revenue is at liberty to move application to have said appeal restored. NITIN JAMDAR, J. M.S. SANKLECHA, J. Pr. Commissioner of Income-tax-15 v. Crisil Risk & Infrastructure Solution Ltd