THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. M/S ROOP SQUARE PVT LTD

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ITA/14/2023HC Punjab & HaryanaPHHC01126007202226 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, upon being informed by the learned counsel for the appellant that he has specific instructions to withdraw the appeal due to the tax effect being under Rs.2 Crores and in view of CBDT Circular No. 9 of 2024, dismissed the appeal as withdrawn. The court noted that the circular mandates withdrawal of appeals where the tax effect is below a certain threshold. The operative direction was to dismiss the appeal. No specific issue was decided on merits.

What were the facts?

The Principal Commissioner of Income Tax (Central), Ludhiana (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 03.06.2022 passed by the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh, in ITA No.1043/CHD/2021. The respondent in this appeal is M/s Roop Square Pvt. Ltd. The appeal was listed for hearing before the High Court of Punjab & Haryana at Chandigarh. The tax effect involved in the appeal was stated to be under Rs.2 Crores.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable given the tax effect involved, in light of CBDT Circular No. 9 of 2024? The appellant (revenue) argued that as the tax effect involved in the appeal is under Rs.2 Crores, it has specific instructions to withdraw the appeal in view of circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. No arguments were recorded for the respondent (assessee).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

216

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.14 of 2023

Date of Decision: 26.09.2025

The Pr. Commissioner of Income Tax (Central), Ludhiana

…Appellant

Versus

M/s Roop Square Pvt. Ltd.

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. Varun Issar, Senior Standing Counsel,

for appellant-Income Tax Department.

None for respondent.

***** LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 03.06.2022 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh, in ITA No.1043/ CHD/2021. 2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 Crores, 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. 3.

Appeal is, accordingly, dismissed as withdrawn. 4.

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

(LISA GILL)

JUDGE

26.09.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No NEETU RANI 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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