THE COMMISSIONER OF INCOME TAX - II, vs. SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD.,

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ITXA/1329/2012HC BombayHCBM07014332201222 October 20262 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, after hearing the learned counsel for the appellant, allowed the appeal to be withdrawn/not pressed. This decision was made in accordance with CBDT Circular No. 9 of 2024, which provides for the withdrawal of appeals where the tax effect is below specified monetary limits. The Court granted the appellant liberty to move the Court again if the case is found to fall under the exceptions outlined in the circular. The operative direction is that the appeal is withdrawn/not pressed. No specific issue regarding the merits of the assessment was decided.

What were the facts?

This matter concerns Income Tax Appeal (IT) No. 1329 of 2012 filed before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur. The appellant is The Commissioner Of Income Tax - II, and the respondent is Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd. The appeal was admitted. The present hearing on 22nd October 2026 was attended by Mr. Suresh Kumar, holding for Ms. Smita Thakur, the advocate for the appellant. No one was present for the respondent.

What were the issues?

The Tribunal had to decide whether to dispose of the admitted appeal. The appellant's counsel, Mr. Suresh Kumar, submitted that the tax effect in the appeal is below the monetary limits prescribed by CBDT Circular No. 9 of 2024 dated 17th September 2024. Therefore, he requested that the appeal be disposed of as not pressed/withdrawn in terms of the said circular. He also sought liberty to move the Court again if the case falls under any exceptions mentioned in the circular. The judgment records no arguments from the respondent.

AI-generated summary — verify with the full judgment below

928-ITXA-1329-2012.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 1329 OF 2012 The Commissioner Of Income Tax - II ...Appellant V/s. Shri Datta Shetkari Sahakari Sakhar Karkhana Ltd. ...Respondent ... Mr. Suresh Kumar (Through VC), h/f. Ms. Smita Thakur, for the Appellant/Income Tax. None present for the Respondent. ... Coram : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. Date : 22nd October, 2026 P. C. : 1. When the matter is called out, Mr. Suresh Kumar appears and submits that he is holding for Ms. Smita Thakur the Advocate for the Appellant and also submits that since the tax effect is below the monetary limits as per the CBDT Circular No.9 of 2024 dated 17th September 2024, this Court may dispose of the appeal as not pressed/withdrawn in terms of the said circular, with liberty to move this Court in the event, it is found that the case falls under the exceptions under the said circular. 2. Having heard the learned counsel appearing for the Appellant, the Gaikwad RD

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928-ITXA-1329-2012.doc appeal, though admitted, is allowed to be withdrawn/not pressed in terms of the Circular dated 17th September 2024, with liberty as prayed for. 3. Refund of Court fees, if any, as per rules. [NEERAJ P. DHOTE, J.] [ ABHAY AHUJA, J.] Gaikwad RD

2/2 RAJU DATTATRAYA GAIKWAD Digitally signed by RAJU DATTATRAYA GAIKWAD Date: 2026.10.23 11:16:37 +0530

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