THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S THE DISTRICT MANAGER, PUNJAB STATE CIVIL SUPPLY CORP. LTD. SIRHIND (TAN: PTLP11242A)

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ITA/169/2018HC Punjab & HaryanaPHHC01119009201826 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The High Court held that the appeal should be dismissed as withdrawn.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 by the learned counsel for the appellant (Revenue) that the tax effect involved was under Rs. 2 Crores, and he 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. The Court noted that the respondent was not present. The operative direction was to dismiss the appeal as withdrawn. No issue was expressly left undecided, as the appeal was disposed of on procedural grounds.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh against an order dated 06.07.2017 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1305 Chd 2016. The respondent in the appeal was the District Manager, Punjab State Civil Supply Corporation Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The appellant's counsel stated that the tax effect involved in the appeal was under Rs. 2 Crores. This was the basis for the instruction to withdraw the appeal, citing 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 Whether the appeal filed by the appellant, Commissioner of Income Tax (TDS)-1, Chandigarh, should be dismissed as withdrawn in view of the tax effect being under Rs. 2 Crores and the instructions received based on CBDT circular No.9 of 2024. Assessee's contentions: Not recorded as the respondent was not present. Revenue's contentions: The learned counsel for the appellant (Revenue) submitted 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.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

223-10

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.169 of 2018 (O&M)

Date of Decision: 26.09.2025

The Commissioner of Income Tax (TDS)-1, Chandigarh

…Appellant

Versus

The District Manager, Punjab State Civil Supply Corporation Ltd.

…Respondent

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

Present:- Mr. Ranvijay Singh, 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 06.07.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1305 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 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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