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

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ITA/470/2018HC Punjab & HaryanaPHHC01119343201817 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is dismissed as withdrawn. The revenue's counsel stated that due to the tax effect being less than the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. The reasoning is based on the revenue's explicit request to withdraw the appeal due to the low tax effect, aligning with the CBDT's instructions on appeal filing limits. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Hisar (the revenue) against M/s Synergy Waste Management Pvt. Ltd., Hisar (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the revenue sought to withdraw the appeal. The tax effect involved was stated to be below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue. This issue arises from the appellant's submission that the tax effect is below the prescribed monetary limit for filing appeals. The appellant's contention is that due to the low tax effect, they have instructions to withdraw the appeal. The respondent's arguments are not recorded in the judgment. The provision under which this is considered is related to the monetary limits for appeals as per CBDT Circulars.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 470 of 2018 (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

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