PR. COMMISSIONER OF INCOME TAX ROHTAK vs. BHARAT MALHOTRA

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ITA/137/2023HC Punjab & HaryanaPHHC01073282202302 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's request to withdraw the appeal. The Court noted that the Revenue sought to withdraw the appeal on account of low tax effect, in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The Court found no impediment to allowing this request. Consequently, the appeal was dismissed as withdrawn. Any pending miscellaneous applications were also disposed of. The ratio decidendi is that the Revenue can withdraw an appeal if the tax effect is low, as per CBDT circulars.

What were the facts?

The appellant, the Revenue, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, and Ms. Kavita, Advocate, sought to withdraw the present appeal. The appeal was filed against an order of the Income Tax Appellate Tribunal (ITAT). The Revenue's decision to withdraw was based on the low tax effect, as per Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The respondent, Bharat Malh Hotra, was represented by none. Miscellaneous applications pending in the matter were also disposed of.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal on the grounds of low tax effect, in accordance with the circulars issued by the Central Board of Direct Taxes? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue contended that it should be allowed to withdraw the appeal due to the low tax effect, citing Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. These circulars provide guidelines for withdrawal of appeals by the Revenue in cases where the tax effect is below a certain threshold.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 197 PR. COMMISSIO

BHARAT MALH

CORAM : HON

HON

Present : Ms. U

Ms. K

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA

ONER OF INCOME TAX, ROH

Versus HOTRA

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Kavita, Advocate, for the appella e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

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

ANA AT CHANDIGARH ITA-137-2023 (O&M) Date of decision : 02.09.2026

HTAK

.…. Appellant

..... Respondent IBAL INDLISH g Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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