PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HARYANA TOURISM CORPORATION LTD, SCO 17-19, SECTOR 17-B CHANDIGARH

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ITA/151/2019HC Punjab & HaryanaPHHC01010675201926 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The reasoning was based on the submission made by the learned counsel for the appellant, who stated that he had specific instructions to withdraw the appeal due to the tax effect being under Rs.2 Crores, as per Circular No. 9 of 2024. The Tribunal did not decide any substantive issue on merits. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (appellant) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 07.09.2018 passed by the Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.334/CHD/2018. The respondent is M/s Haryana Tourism Corporation Ltd., Chandigarh. The appellant's counsel stated that the tax effect involved in the appeal was under Rs.2 Crores. This submission was made in light of Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in view of the tax effect being under Rs.2 Crores and the CBDT Circular No. 9 of 2024. The appellant's contention was that as the tax effect involved in the appeal was under Rs.2 Crores, they had specific instructions to withdraw the appeal in accordance with Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The respondent did not record any arguments.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

210

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.151 of 2019 (O&M)

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

M/s Haryana Tourism Corporation Ltd., Chandigarh

…Respondent

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

Present:- Mr. Saurabh Kapoor, Senior Standing Counsel with

Mr. Rana Gurtej Singh, Junior Standing Counsel,

for appellant-Income Tax Department.

Mr. Sourabh Goel, Advocate for Mr. Padamkant Dwivedi, Advocate for respondent.

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

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 07.09.2018 passed by learned Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.334/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

26.09.2025

(MEENAKSHI I. MEHTA) neetu

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No NEETU RANI 2025.09.29 12:50 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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