THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S INDIAN ARMOUR SYSTEMS PVT LTD

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ITA/151/2022HC Punjab & HaryanaPHHC01043269202231 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was to be dismissed as withdrawn. The reasoning 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. Consequently, the revenue had specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The Tribunal's order dated July 28, 2021, was not adjudicated on merits. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (the revenue) against an order dated July 28, 2021, passed by the Income Tax Appellate Tribunal, Delhi Bench, Delhi, in ITA No. 3739/Del/2018. The respondent in the appeal is M/s Indian Armour Systems Pvt Ltd (the assessee). A miscellaneous application (CM-14423-CII-2025) was filed by the revenue for listing the appeal for early hearing and final disposal. The revenue's counsel submitted that the tax effect in the appeal was below Rs. 2 crores and, in light of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT, they had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the revenue under Section 260A of the Income Tax Act, 1961, is to be withdrawn in view of the tax effect being below Rs. 2 crores and the CBDT Circular No. 9 of 2024. Assessee's Contentions: No arguments were recorded for the assessee in the judgment. Revenue's Contentions: The revenue contended that as the tax effect involved in the appeal was under Rs. 2 crores, they had specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 dated September 17, 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

107-a IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-14423-CII-2025 in/and

ITA-151-2022

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-14423-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-14423-CII-2025 in/and ITA-151-2022

-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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