PR. COMMISSIONER OF INCOME TAX, ROHTAK vs. M/S SYNERGY WASTE MANAGEMENT PVT. LTD.

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ITA/183/2023HC Punjab & HaryanaPHHC01089403202303 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024, effective from 17.09.2024, revised the monetary limits for filing appeals before the ITAT, High Court, and Supreme Court. The revised limit for appeals before the High Court was Rs. 2 crore. The Revenue contended that the present appeal did not fall within the exception clauses of Circular No. 5/2024 and therefore, should be withdrawn. The Court found merit in the Revenue's submission and permitted the withdrawal. Consequently, the appeal was dismissed as withdrawn. All pending applications were also disposed of as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Rohini (Revenue) against M/s Synerg Waste Management Pvt. Ltd. (Assessee). The case pertains to the assessment year(s) not specified in the judgment. The Revenue sought to withdraw its appeal before the High Court. The withdrawal was based on Circular No. 9/2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 17.09.2024, which revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The revised monetary limit for appeals before the High Court was increased to Rs. 2 crore. The Revenue contended that the present appeal did not fall within the exception clauses of Circular No. 5/2024 and therefore, should be withdrawn.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be allowed to be withdrawn in light of Circular No. 9/2024 issued by the CBDT, which enhanced the monetary limits for filing appeals. Assessee's Contention: The judgment does not record any specific contentions from the assessee. The assessee is the respondent in this appeal. Revenue's Contention: The Revenue, through its counsel, submitted that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. The revised limits are effective from 17.09.2024 and apply to appeals to be filed before the Supreme Court, High Court, and Tribunal. The Revenue argued that the present appeal does not fall within the exception clauses of Circular No. 5/2024 and therefore, it prays for withdrawal of the appeal. The Revenue relied on Circular No. 9/2024 and Circular No. 5/2024.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

ITA- 183-2023 136 IN T

PR. COMMISS M/S SYNERG CORAM: H

H Present: M

SANJEEV PR

1.

Counsel Governm Board o limits fo Court a Circular with the b fi af S 1 2 3 (O&M)

Page 1 of 2 THE HIGH COURT OF PUNJAB CHANDIGARH

SIONER OF INCOME TAX, ROH Vs. GY WASTE MANAGEMENT PVT **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJA **** Ms. Gauri Neo Rampal, Sr. Standin for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) l for the appellant submits that in t ment of India, Ministry of Finance of Direct Taxes dated 17.09.2024 for filing of the appeals by the de and SLPs before the Supreme C r No.5/2024 has been amended an e purpose to manage litigations: “ 2. As a step towards manag been decided by the Board to revise filing of appeals in Income-tax cases a aforementioned Circular as follows: Sl. No. Appeals/SLPs in Income-tax 1. Before Income Tax Appella 2. Before High Court 3. Before Supreme Court B AND HARYANA AT H ITA- 183-2023 (O&M) Date of Decision: 03.10.2024 HTAK . . . . Appellant T. LTD. . . . . Respondent EEV PRAKASH SHARMA AY VASHISTH ng Counsel terms of the Circular issued by the e, Department of Revenue, Central bearing No.9/2024, the monetary epartment before the ITAT, High Court has been enhanced and the d following steps have been taken gement of litigation, it has e the monetary limits for as stated in Para 4.1 of the x matters Monetary Limit (Tax effect in Rs.) te Tribunal 60 lakh 2 crore 5 crore

) 4 t t e l y h e n MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

ITA- 183-2023 r in 1 5 s m 2. The mo Circular filed be the app which h 3. In view not fall prays fo 4. Accordi withdraw 5. All pend

October 03, 202 Mohit goyal 1. Whether 2. Whether (O&M)

Page 2 of 2

3.

Monetary limits given in regard to filing appeal/SLP shall be ncluding those relating to TDS/TCS u 1961 with exceptions as per paras 3. 5/2024 dated 15.03.2024, where the d shall be taken on merits, without regar monetary limits.”

odifications have come into effe r i.e. 17.09.2024, and therefore s fore the Supreme Court, High Cou eals pending before the Supreme have been directed to be withdrawn of aforesaid Circular No.09/2024 within the exception clause of Ci or withdrawal of the present appeal ingly, we allow the prayer as abov wn. ding applications also stand dismis

(SAN 24 speaking/reasoned?

Y reportable?

Y paragraph 2 above with e applicable to all cases under the Income-tax Act, .1 and 3.2 of Circular No decision to appeal/file SLP rd to the tax effect and the ect from the date of issuance of shall apply to SLPs/appeals to be urt and Tribunal and also apply to Court, High Court and Tribunal, n. dated 17.09.2024, as the case does ircular No.5/2024, learned counsel . ve, and the appeal is dismissed as sed as withdrawn accordingly. NJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

f e o , s l s MOHIT GOYAL 2024.10.14 11:58 I attest to the accuracy and integrity of this document

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