In an appeal, the counsel for the respondent argues that the tax amount involved is insignificant, as evidenced by the question of law raised by the High Court and a statement in the appeal paper-book. On the other hand, the appellant's counsel requests for more time due to the unavailability of the senior counsel. However, the court rejects this request. Despite the rejection, the appeal is disposed of based on instructions from the Department of Revenue, Ministry of Finance, citing the low tax effect. Additionally, all pending applications related to the appeal are also disposed of.

In this case, the counsel for the respondent argues that the tax amount involved in the appeal is insignificant, as evidenced by the question of law formulated by the High Court and a statement in the appeal paper-book. However, the counsel for the appellant requests for more time due to the unavailability of the senior counsel, which is rejected by the court. Despite this, the appeal is disposed of based on instructions issued by the Department of Revenue, Ministry of Finance, citing the low tax effect. Additionally, all pending applications related to the appeal are also disposed of. The court masters sign off on the order.

1. Counsel for the respondent submits that the tax amount involved in this appeal is insignificant, which is apparent from the question of law formulated by the High Court, as well as statement made at page
‘B’ of the appeal paper-book.
2. Counsel appearing for the appellant submits that the senior counsel is unavailable being busy in some other Court and prays for time. We reject this request.
3. The appeal, however, is disposed of in terms of the instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, due to low tax effect.
4. All pending applications are disposed of.
(A.M. KHANWILKAR)
(DINESH MAHESHWARI)
NEW DELHI
NOVEMBER, 20, 2019
Counsel for the respondent submits that the tax
amount involved in this appeal is insignificant, which is
apparent from the question of law formulated by the High
Court, as well as statement made at page ‘B’ of the appeal
paper-book.
Counsel appearing for the appellant submits that
the senior counsel is unavailable being busy in some other
Court and prays for time. We reject this request.
The appeal, however, is disposed of in terms of
the instructions issued by the Department of Revenue,
Ministry of Finance vide F.No.390/Misc./116/2017-JC dated
22.08.2019, due to low tax effect.
All pending applications are disposed of.
(NEETU KHAJURIA)
COURT MASTER
(VIDYA NEGI)
COURT MASTER