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

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ITA/184/2023HC Punjab & HaryanaPHHC01089408202303 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the prayer for withdrawal of the appeal. The Court noted that Circular No. 9/2024, effective from September 17, 2024, revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The Court also referred to Circular No. 5/2024. The Revenue submitted that the present case does not fall within the exception clause of Circular No. 5/2024 and, in view of the revised monetary limits under Circular No. 9/2024, prayed for withdrawal of the appeal. The Tribunal accepted this submission and allowed the withdrawal of the appeal. All pending applications were also dismissed as withdrawn. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Revenue) against M/s Synergic Waste Management Pvt. Ltd. (Assessee). The case pertains to the assessment year(s) not explicitly stated. The appeal challenges an order or action, the specifics of which are not detailed, but the core issue revolves around the monetary limits for filing appeals. The procedural history involves the issuance of Circular No. 9/2024 by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated September 17, 2024, which revised the monetary limits for filing appeals by the department before the ITAT, High Court, and Supreme Court. The appeal was filed prior to the effective date of this circular.

What were the issues?

1. Whether the revised monetary limits for filing appeals, as stipulated in Circular No. 9/2024 dated September 17, 2024, are applicable to the present appeal, which was filed before the said circular came into effect. Assessee's Contention: The assessee, through its counsel, argued that the present appeal does not fall within the exception clause of Circular No. 5/2024 and therefore, the prayer for withdrawal of the appeal should be allowed based on the revised monetary limits introduced by Circular No. 9/2024. The assessee relied on Circular No. 9/2024 and Circular No. 5/2024. Revenue's Contention: The Revenue, represented by Ms. Gauri Neo Rampal, Sr. Standing Counsel, submitted that in terms of Circular No. 9/2024, the monetary limits for filing appeals have been enhanced. The Revenue stated that the amended circular aims to manage litigation and that the revised limits are effective from the date of issuance of the circular, September 17, 2024. The Revenue prayed for withdrawal of the present appeal.

Which sections of the Income-tax Act were involved?

None explicitly mentioned as being discussed in detail, but the context relates to the filing of appeals under the Income Tax Act, 1961.

AI-generated summary — verify with the full judgment below

ITA- 184-2023 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- 184-2023 (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- 184-2023 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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