Pr. Commissioner of Income-tax-15 v. Roamware (India) Pvt. Ltd
[Citation -2020-LL-0127-239]

Citation 2020-LL-0127-239
Appellant Name Pr. Commissioner of Income-tax-15
Respondent Name Roamware (India) Pvt. Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 27/01/2020
Assessment Year 2007-08
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: Heard Mr. Sham Walve, learned standing counsel revenue for the appellant. This appeal under Section 260A of the Income Tax Act, 1961 has been preferred by the revenue against the order dated 09.09.2016 passed by the Income Tax Appellate Tribunal, B Bench, Mumbai in ITA No.1951/MUM/2015 for the assessment year 2007- 08. It is seen that the tax effect in the appeal is Rs.50,22,637/-. In view of Circular No.17 of 2019 of Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 08.08.2019, the monetary limit for filing of appeal by the Department before the High Court has been enhanced to Rs.1 Crore. In other words, no appeal will be filed by the Department before the High Court where the tax effect is less than Rs.1 Crore and in case appeal has been filed, the same would stand withdrawn subject to the conditions mentioned in the said Circular. In the light of the above, the present appeal is dismissed as withdrawn in terms of the above Circular.


Sonali Kilaje 4-ITXA-1391-17.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1391 OF 2017 Pr. Commissioner of Income Tax-15 .. Appellant v/s. Roamware (India) Pvt. Ltd. Respondent Mr. Akhileshwar Sharma for Appellant. Mr. Abhishek Tilak for Respondent. CORAM: UJJAL BHUYAN, & MILIND N. JADHAV, JJ. DATE : JANUARY 27, 2020. P. C.:- 1. Heard Mr. Sham Walve, learned standing counsel revenue for appellant. 2. This appeal under Section 260A of Income Tax Act, 1961 has been preferred by revenue against order dated 09.09.2016 passed by Income Tax Appellate Tribunal, B Bench, Mumbai in ITA No.1951/MUM/2015 for assessment year 2007- 08. 1 of 2 ::: Uploaded on - 28/01/2020 ::: Downloaded on - 01/02/2020 10:08:35 ::: Sonali Kilaje 4-ITXA-1391-17.doc 3. It is seen that tax effect in appeal is Rs.50,22,637/-. In view of Circular No.17 of 2019 of Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT) dated 08.08.2019, monetary limit for filing of appeal by Department before High Court has been enhanced to Rs.1 Crore. 4. In other words, no appeal will be filed by Department before High Court where tax effect is less than Rs.1 Crore and in case appeal has been filed, same would stand withdrawn subject to conditions mentioned in said Circular. 5. In light of above, present appeal is dismissed as withdrawn in terms of above Circular. 6. Court fee to be refunded as per rules. (MILIND N. JADHAV, J.) (UJJAL BHUYAN,J.) 2 of 2 ::: Uploaded on - 28/01/2020 ::: Downloaded on - 01/02/2020 10:08:35 ::: Pr. Commissioner of Income-tax-15 v. Roamware (India) Pvt. Ltd
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