SHRI NITIN RAJ JAIN S/O SHRI V.K. JAIN vs. THE INCOME TAX OFFICER

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ITA/86/2019HC RajasthanRJHC02061049201927 November 2019Bench: SABINA,ABHAY CHATURVEDI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, upon considering the submissions of the learned counsel for the appellant, allowed the appeal to be taken up for hearing. The appellant's counsel stated that due to the tax effect being under Rs. 2 crores, there were specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 dated September 17, 2024. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the original ITAT order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad, against an order dated July 28, 2021, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, in ITA No. 3739/Del/2018. The respondent in the appeal is M/s Indian Armour Systems Pvt Ltd. The High Court of Punjab and Haryana at Chandigarh was considering a Civil Miscellaneous Application (CM-14383-CII-2025) for listing the appeal for hearing and final disposal. The appeal was filed under Section 260A of the Income Tax Act, 1961. The appellant sought to withdraw the appeal.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs. 2 crores, is liable to be withdrawn in light of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT. The appellant, through its learned counsel, argued that specific instructions were received to withdraw the appeal due to the tax effect being below the threshold stipulated in the aforementioned circular. The judgment does not record any arguments from the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

107-b

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-14383-CII-2025 in/and

ITA-86-2019

Date of Decision: July 31, 2025

THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD

..... Appellant

Versus

M/S INDIAN ARMOUR SYSTEMS PVT LTD

..... Respondents

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present: Mr. Varun Issar, Advocate for the applicant-appellant.

**** LISA GILL, J. 1.

Prayer in CM-14383-CII-2025 is for listing this appeal on an actual date of hearing and its final disposal. 2.

For reasons mentioned in the application as well as submissions of learned counsel, appeal is taken up for hearing today itself. 3.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 28.07.2021 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No.3739/Del/2018. 4.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, he has specific instructions to

RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document

CM-14383-CII-2025 in/and ITA-86-2019

-2-

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. 5.

Appeal is, accordingly, dismissed as withdrawn.

(LISA GILL)

JUDGE

(MEENAKSHI I. MEHTA) July 31, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No

Whether reportable: Yes/No

RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document

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