THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S FOOD CORPORATION OF INDIA, CHANDIGARH (TAN: PTLP10163G)

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ITA/173/2018HC Punjab & HaryanaPHHC01119014201826 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The High Court held that the appeal could be withdrawn by the appellant. The reasoning was based on the specific instructions from the appellant's counsel to withdraw the appeal due to the tax effect being under Rs. 2 Crores, as per CBDT Circular No. 9 of 2024 dated 17.09.2024. The Tribunal noted that the appeal was filed under Section 260A of the Income Tax Act, 1961. Consequently, the appeal was dismissed as withdrawn. No specific finding was made on the merits of the original dispute before the Tribunal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS)-1, Chandigarh, against an order dated 13.07.2017 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1334 Chd 2016. The respondent in the appeal is M/s Food Corporation of India, Chandigarh. 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 and sought 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.

What were the issues?

1. Whether the appeal, having a tax effect under Rs. 2 Crores, can be withdrawn by the appellant in light of CBDT Circular No. 9 of 2024 dated 17.09.2024? (Question of law) Assessee's Contention: The assessee (appellant in this case, Commissioner of Income Tax) 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 CBDT Circular No. 9 of 2024 dated 17.09.2024. No contentions were recorded for the respondent (M/s Food Corporation of India).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

223-9

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.173 of 2018 (O&M)

Date of Decision: 26.09.2025

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

…Appellant

Versus

M/s Food Corporation of India, Chandigarh

…Respondent

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

Present:- Mr. Amanpreet Singh, Senior Standing Counsel,

for appellant-Income Tax Department.

Mr. Maninder Arora, 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 13.07.2017 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, in ITA No.1334 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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