THE PR.COMMISSIONER OF INCOME TAX-I, PUNE vs. SANGAMNER BHAG SAHAKARI SAKHAR KARKHANA LTD.

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ITA/50/2015HC BombayHCBM03016252201522 October 2019Bench: HON'BLE SHRI JUSTICE S V GANGAPURWALA,HON'BLE SHRI JUSTICE K. K. SONAWANE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the submission made by the learned counsel for the appellant. The appeal was disposed of as withdrawn. The court directed that the court fees be refunded as per rules. No findings were made on the substantive issues of the appeal, as it was withdrawn before any adjudication on the merits. The ratio decidendi, therefore, pertains to the procedural aspect of withdrawing an appeal due to low tax effect.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax – I, Pune (the appellant/revenue) against Sangamner Bhag Sahakari Sakhar Karkhana Limited (the respondent/assessee). The appeal was before the High Court of Judicature at Bombay, Bench at Aurangabad. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in this short order. The procedural history is limited to the filing of the appeal by the revenue.

What were the issues?

The Tribunal (in this case, the High Court acting as an appellate authority) did not have to decide any substantive issues on merits. The sole matter before the court was the appellant's instruction to withdraw the appeal. The appellant's counsel stated that the withdrawal was based on the tax effect in the appeal being below Rs.100 lakhs. No arguments were presented by either side on the merits of the original assessment or the lower appellate orders.

AI-generated summary — verify with the full judgment below

1 cp-ITA-50-15 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 50 OF 2015 The Pr. Commissioner of Income Tax – I, Pune, P.M.T. Building, ‘A’ Wing, 3rd Floor, Swargate, Pune – 411 037 .. Appellant Versus Sangamner Bhag Sahakari Sakhar Karkhana Limited, A/p. Amrutnagar, Taluka Sangamner – 422 608, District Ahmednagar .. Respondent ... Advocate for Appellant : Dr. Kalplata Patil Bharaswadkar ... CORAM : S. V. GANGAPURWALA & K. K. SONAWANE, JJ

DATED : 22nd OCTOBER, 2019. ORDER :- Mrs. Bharaswadkar, the learned counsel for the appellant states that she is instructed to withdraw the appeal, as the tax effect in the appeal is below Rs.100 lakhs. In light of above, the appeal is disposed of as withdrawn. The Court fees as per rules be refunded. [ K. K. SONAWANE ] [ S. V. GANGAPURWALA ] JUDGE JUDGE rrd

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