THE PR. COMMISSIONER OF INCOME TAX, PATIALA vs. M/S LOTUS PROCESSORS PVT LTD.

PDF · subscribers
ITA/15/2020HC Punjab & HaryanaPHHC01128700201901 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh held that the appeal is to be dismissed as withdrawn. This decision was based on the submission made by the learned counsel for the appellant (Revenue) that the tax effect involved in the appeal was under Rs.2 crores and that he had 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. The Court accordingly dismissed the appeal as withdrawn. No decision on the merits of the original ITAT order was made. Pending applications, if any, were also disposed of.

What were the facts?

The Principal Commissioner of Income Tax, Patiala (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 13.05.2019 passed by the Income Tax Appellate Tribunal (ITAT), Division Bench ‘A’, Chandigarh, in ITA No.913/Chd/2018. The appeal was filed challenging the ITAT's decision concerning M/s Lotus Processors Pvt. Ltd. (the Assessee). The High Court of Punjab & Haryana at Chandigarh heard the appeal. The Revenue's counsel stated that the tax effect in the appeal was below Rs.2 crores and that they had instructions to withdraw the appeal in accordance with CBDT Circular No. 9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn in view of the tax effect being below Rs.2 crores and in compliance with CBDT Circular No. 9 of 2024. Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The Revenue, through its learned counsel, submitted that the tax effect involved in the appeal is under Rs.2 crores and, therefore, 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.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 205 ITA-15-2020 (O&M) Date of Decision: 01.07.2025 The Pr. Commissioner of Income Tax, Patiala ......Appellant Vs. M/s Lotus Processors Pvt. Ltd. ......Respondent CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Saurabh Kapoor, Senior Standing Counsel, for the appellant. ---- LISA GILL

, J. (ORAL)

1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, challenging order dated 13.05.2019 passed by learned Income Tax Appellate Tribunal, Division Bench ‘A’, Chandigarh, in ITA No.913/Chd/2018. 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

(SUDEEPTI SHARMA)

JUDGE 01.07.2025 Virrendra Whether speaking/reasoned: Yes / No Whether reportable: Yes / No VIRENDRA SINGH ADHIKARI 2025.07.03 10:36 I attest to the accuracy and integrity of this document

Latest GST High Court judgments

Search GST case law →