2019 (9) TMI 1382 - HC - Income Tax

Non-prosecution of Appeal - Maintainability of appeal on low tax effect - HELD THAT - These appeals were on board on the last week as the tax effect indicated therein was less than the threshold limit provided in the CBDT Circular No.17 of 2019 dated 8th August, 2019. However, none appeared in support of these appeals. We had kept these appeals under the caption for dismissal . Today also, none appeared in support of these appeals. It appears that the appellants are not interested in prosecuting these appeals. Hence, these appeals are dismissed for non-prosecution.

Summary

The High Court of Bombay dismissed appeals due to non-prosecution as appellants showed no interest in prosecuting the case. The decision was based on the tax effect being below the threshold limit set by CBDT Circular No.17 of 2019.