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

PDF · subscribers
ITA/400/2016HC Punjab & HaryanaPHHC01110612201617 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The court granted the liberty to the appellant-revenue to file an application for revival of the appeal, as prayed for. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limit for filing appeals, as per CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019. The court also noted that any pending applications in the main case would stand disposed of as a consequence of the main appeal being dismissed. No specific findings were made on the merits of the original dispute.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Hisar (the appellant-revenue) against M/s Synergy Waste Management Pvt. Ltd., Hisar (the respondent-assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order passed by an Income Tax Appellate Tribunal (ITAT), though the specific order or ITAT bench is not mentioned. The procedural history is limited to the present appeal before the High Court. The tax effect involved in the appeal was stated to be below the monetary limit prescribed by CBDT Circular No. 3 of 2018 and Circular No. 17 of 2019.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the revenue should be withdrawn. The revenue's counsel stated that due to the low tax effect, they had instructions to withdraw the appeal. The revenue requested liberty to file an application for revival of the appeal if circumstances changed. The assessee's arguments are not recorded in the judgment. The question before the court was essentially whether to allow the withdrawal of the appeal as prayed for by the revenue, considering the stated tax effect and the relevant CBDT circulars.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 400 of 2016 (O&M) Date of Decision: 17.10.2019 Pr. Commissioner of Income Tax, Hisar .......Appellant Vs. M/s Synergy Waste Management Pvt. Ltd., Hisar .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel for the appellant. Mr. Navdeep Monga, Advocate for Mr. K.L.Goyal, 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 main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 17, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.18 16:00 I attest to the accuracy and authenticity of this document chandigarh

Recent GST High Court judgments

Search GST case law →