PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA vs. M/S NARULA FOODS PVT. LTD.

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ITA/19/2024HC Punjab & HaryanaPHHC01025781202405 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The reasoning provided was based on the submission of the learned counsel for the appellant (Revenue) who stated that he had specific instructions to withdraw the appeal due to the tax effect being under Rs. 2 crores, in compliance with CBDT Circular No. 9 of 2024. The operative direction was to dismiss the appeal as withdrawn. No issues were left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Ludhiana, against an order dated June 9, 2023, passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, in ITA No.76/Asr/2020. The respondent is M/s Narula Foods Pvt. Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The tax effect involved in the appeal was stated to be under Rs. 2 crores.

What were the issues?

1. Whether the appeal should be withdrawn in view of the tax effect and the CBDT Circular No. 9 of 2024 dated September 17, 2024? (Question of law) Assessee's contention: Not recorded as the assessee was not represented and the appeal was withdrawn by the revenue. Revenue's contention: 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 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

271-b IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-19-2024

Date of Decision: May 05, 2025

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

..... Appellant

Versus

M/S NARULA FOODS PVT. LTD.

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Varun Issar, Senior Standing counsel for appellant.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 09.06.2023 passed by learned Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No.76/Asr/2020. 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.

(LISA GILL)

JUDGE

(SUDEEPTI SHARMA) May 05, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.05.07 10:43 I attest to the accuracy and integrity of this document

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