COMMISSIONER OF INCOME TAX ROHTAK vs. M/S HARYANA COOP SUGAR MILLS

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ITA/265/2003HC Punjab & HaryanaPHHC01046644200305 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The court granted the liberty as prayed for by the appellant-revenue to file an application for revival of the appeal, should circumstances warrant it. The reasoning for dismissal was based on the appellant-revenue's instruction to withdraw due to the tax effect being below the monetary limit stipulated in the relevant CBDT circulars. The operative direction was the dismissal of the appeal with liberty to revive. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Rohtak (appellant-revenue) against The Haryana Co-operative Sugar Mills Ltd., Rohtak (respondent-assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order or action that is not detailed. The procedural history is that the appellant-revenue, citing the monetary limit prescribed in CBDT Circular No. 3 of 2018 and subsequent amendments, sought to withdraw the appeal. The revenue also requested liberty to revive the appeal if circumstances warranted.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be dismissed as withdrawn. The court had to decide on the revenue's request to withdraw the appeal based on the tax effect being below the prescribed monetary limit. The revenue argued that as per Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, the appeal should be withdrawn due to the low tax effect. The revenue also sought liberty to revive the appeal. The judgment does not record any specific arguments from the respondent-assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.265 of 2003 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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