PR. COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. M/S SEL MANUFACTURING CO LTD PLOT NO 273-74, DHANDARI KALAN G.T. ROAD LUDHIANA

PDF · subscribers

ITA/439/2017HC Punjab & HaryanaPHHC01117656201703 February 2025Author: MRS. JUSTICE LISA GILL,MR. JUSTICE ALOK JAIN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal is dismissed as withdrawn. The appellant's counsel, on instructions from the Department and in view of CBDT Circular No.9 of 2024 which sets monetary limits for filing appeals, submitted that the tax effect in the present appeal is below the prescribed threshold. Consequently, the appellant sought to withdraw the appeal. The Court accepted this submission and accordingly dismissed the appeal as withdrawn. No decision was made on the merits of the original appeal. Pending applications were also disposed of.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-I (Central), Gurgaon against an order dated 07.02.2017 passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh in ITA No.1117/Chd/2012. The respondent is M/s SEL Manufacturing Co. Ltd., Ludhiana. The appellant's counsel submitted that the tax effect involved in the appeal was under Rs.2 crores, although incorrectly mentioned as Rs.2,79,02,988/- in the index. Based on specific instructions and in view of circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, the appellant wished to withdraw the appeal. An email dated 02.02.2025 from the Department was furnished in court and taken on record.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs.2 crores, is maintainable for withdrawal in light of CBDT Circular No.9 of 2024? Assessee's Contention: The respondent (assessee) did not make any arguments as the appeal was withdrawn by the appellant. The appellant (Revenue) contended that the tax effect involved in the appeal is under Rs.2 crores. Therefore, in view of CBDT Circular No.9 of 2024 dated 17.09.2024, the appeal should be withdrawn. The appellant relied on the said circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

204-b IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-439-2017

Date of Decision: February 03, 2025

Pr. Commissioner of Income Tax-I (Central), Gurgaon .....Appellant

Versus

M/s SEL Manufacturing Co. Ltd. Ludhiana

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MR. JUSTICE ALOK JAIN

Present: Mr. Varun Issar, Sr. Standing counsel for the appellant.

Ms. Radhika Suri, Senior Advocate with Ms. Parnika Singh, Advocate for the respondent.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 07.02.2017 passed by learned Income Tax Appellate Tribunal, Division Bench, Chandigarh in ITA No.1117/Chd/2012. 2. Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores though incorrectly mentioned in the index as Rs.2,79,02,988/-, he has specific instructions to withdraw this appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by Ministry of Finance, Department of Revenue, CBDT, Government of India. E-mail dated 02.02.2025 received by learned counsel from the Department in this RITU SHARMA 2025.02.06 11:10 I attest to the accuracy and integrity of this document

ITA-439-2017

-2-

regard, furnished in Court today, is taken on record subject to just exceptions. Same be scanned by Registry.

Appeal is, accordingly, dismissed as withdrawn.

Pending application(s), if any, stand(s) disposed of as well.

(LISA GILL)

JUDGE

(ALOK JAIN) February 03, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No

RITU SHARMA 2025.02.06 11:10 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →