PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HARYANA STATE ELECTRONICS DEVELOPMENT CORPORATION LTD. SCO 111-13, SECTOR 17-B,

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ITA/153/2018HC Punjab & HaryanaPHHC01118992201826 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant, the Principal Commissioner of Income Tax, had specific instructions to withdraw the appeal. This instruction was based on Circular No. 9 of 2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, which stipulates a threshold for filing appeals based on the tax effect. As the tax effect in this particular appeal was stated to be under Rs. 2 Crores, the appellant chose to withdraw the appeal. Consequently, the High Court dismissed the appeal as withdrawn. No decision on the merits of the case was made.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 30.10.2017 passed by the Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.1043/Chd/2016. The respondent is M/s Haryana State Electronics Development Corporation Ltd., Chandigarh. The appeal was filed 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 Whether the appeal filed by the revenue should be withdrawn in view of Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, given the tax effect involved is under Rs. 2 Crores. The appellant (revenue) argued that as the tax effect involved in the appeal is under Rs. 2 Crores, they have specific instructions to withdraw the appeal in view of the aforementioned circular. The respondent (assessee) did not present any arguments as the appeal was being withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

208

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.153 of 2018 (O&M)

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

M/s Haryana State Electronics Development Corporation Ltd. Chandigarh

…Respondent

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

Present:- Mr. Rana Gurtej Singh, Junior Standing Counsel,

for appellant-Income Tax Department.

Ms. Parnika Singla, 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 30.10.2017 passed by learned Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.1043/Chd/2016. 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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