The Principal Commissioner of Income-tax- 26 v. Vijay Manikrao Hamilapurkar - 2020-LL-0113-40

Citation	2020-LL-0113-40
Appellant Name	The Principal Commissioner of Income-tax- 26
Respondent Name	Vijay Manikrao Hamilapurkar
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	13/01/2020
Judgment	View Judgment
Keyword Tags	withdrawal of appeal • tax effect • monetary limit
Bot Summary:	CORAM : NITIN JAMDAR M.S.KARNIK, JJ. DATE : 13 JANUARY 2020 P.C.:- On the last date, we had adjourned this appeal at the instance of the learned counsel for the Revenue to enable them to take instructions to withdraw this appeal in terms of Circular No. 17 of 2019 dated 8 August 2019 issued by the Central Board for Direct Taxes. Today, the learned Counsel appearing in support of the appeal state that in spite of their best efforts, no instructions are forthcoming from the Revenue. Itxa 1364-17.doc effect involved in this appeal is less than the threshold limit of Rs. 1.00 crore as provided in the CBDT Circular dated 8 August 2019. In the above view, the present appeal is disposed of in terms of the above Circular. It is made clear that in case the Officers of the Revenue inform the learned counsel for the Revenue that this appeal is not covered by the above CBDT Circular dated 8 August 2019, then the parties are at liberty to move this Court for recall of this order in respect of this appeal.

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1364 OF 2017 Principal Commissioner of Income Tax- 26 ..Appellant vs. Vijay Manikrao Hamilapurkar ..Respondent Mr. P.A. Narayanan for appellant. Mr. Atul Jasani for respondent. CORAM : NITIN JAMDAR & M.S.KARNIK, JJ. DATE : 13 JANUARY 2020 P.C.:- On last date, we had adjourned this appeal at instance of learned counsel for Revenue to enable them to take instructions to withdraw this appeal in terms of Circular No. 17 of 2019 dated 8 August 2019 issued by Central Board for Direct Taxes (CBDT). 2. Today, learned Counsel appearing in support of appeal state that in spite of their best efforts, no instructions are forthcoming from Revenue. All of them state that tax 1/2 14. itxa 1364-17.doc effect involved in this appeal is less than threshold limit of Rs. 1.00 crore as provided in CBDT Circular dated 8 August 2019. 3. In above view, present appeal is disposed of in terms of above Circular. Refund of Court fees as per Rules. 4. However, it is made clear that in case Officers of Revenue inform learned counsel for Revenue that this appeal is not covered by above CBDT Circular dated 8 August 2019, then parties are at liberty to move this Court for recall of this order in respect of this appeal. (M.S.KARNIK, J.) (NITIN JAMDAR, J.) Digitally signed by Diksha Diksha Rane Rane Date: 2020.01.15 18:02:34 +0530 2/2 Principal Commissioner of Income-tax- 26 v. Vijay Manikrao Hamilapurkar

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