COMMISSIONER OF INCOME TAX vs. M/S HARYANA COOP SUGAR MILLS LTD
What did the High Court hold?
The High Court decided to dismiss the appeal as withdrawn. The reasoning provided is that the appellant-revenue has instructions to withdraw the appeal due to the tax effect being below the monetary limits stipulated in the CBDT circulars (Circular No.3 of 2018, Circular No.17 of 2019, and Letter No.F.No.279/Misc/M-93/2018-ITJ). The court granted liberty to the appellant-revenue to file an application for revival of the appeal if any aspect of the matter survives. The operative direction is the dismissal of the appeal as withdrawn with liberty to revive. No specific issue was decided on merits.
What were the facts?
This case involves an appeal filed by the Commissioner of Income Tax, Rohtak (appellant-revenue) against The Haryana Co-operative Sugar Mills Ltd., Rohtak (respondent-assessee). The appeal pertains to Income Tax Appellate Tribunal (ITAT) proceedings, though the specific assessment year(s) and the order or action under challenge are not detailed in this High Court judgment. The procedural history leading to this High Court appeal is also not elaborated. The key development is the appellant-revenue's submission before the High Court.
What were the issues?
1. Whether the appeal should be withdrawn by the appellant-revenue based on the tax effect being below the prescribed monetary limit. Assessee's Contention: The respondent-assessee does not appear to have made any specific arguments recorded in this judgment. The judgment focuses on the appellant-revenue's submission. Revenue's Contention: The appellant-revenue, through its counsel, stated that the tax effect involved in the appeal is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, further amended by Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the appellant-revenue has instructions to withdraw the present appeal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.117 of 2002 Date of Decision: 05.02.2020 The Commissioner of Income Tax, Rohtak Appellant Versus The Haryana Co-operative Sugar Mills Ltd., Rohtak Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Sandeep Goyal, Advocate for the appellant-department. Mr. Alok Mittal, Advocate for the respondent. **** AJAY TEWARI, J. (Oral) 1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since the appeal is dismissed, the pending C.M. Application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 05, 2020
pankaj baweja
Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.06 15:02 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh
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