PR COMMISSIONER OF INCOME TAX-1 CHANDIGARH vs. VIPIN KUMAR JAIN

PDF · subscribers
ITA/228/2019HC Punjab & HaryanaPHHC01051057201902 September 2026Bench: MR. JUSTICE SUNISH BINDLISH,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Hon'ble High Court of Punjab & Haryana, acknowledging the submission made by the learned Senior Standing Counsel for the appellant-revenue, has dismissed the appeal as withdrawn. The decision to withdraw was predicated on the low tax effect, as per the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The Court also noted that pending miscellaneous applications, if any, stand disposed of. The ratio decidendi is that the revenue is permitted to withdraw appeals based on low tax effect as per extant circulars. No specific findings on the merits of the original assessment or appeal were made, as the appeal was disposed of on a procedural ground. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The appellant-revenue, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, sought to withdraw the present appeal. The appeal was filed against an order of the Income Tax Appellate Tribunal (ITAT). The revenue's decision to withdraw was based on the low tax effect in terms of the Circulars dated 15.03.2024 and 17.09.2024 issued by the Central Board of Direct Taxes. The respondent is Vipin Kumar Jain. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history indicates that miscellaneous applications, if any, also stand disposed of.

What were the issues?

1. Whether the appeal can be dismissed as withdrawn by the revenue on account of low tax effect in terms of CBDT Circulars dated 15.03.2024 and 17.09.2024? (Question of law) The appellant-revenue, through its counsel, argued that it seeks to withdraw the appeal in light of the aforementioned CBDT circulars which permit withdrawal of appeals with a low tax effect. No specific arguments were recorded for the respondent-assessee, Vipin Kumar Jain, regarding the merits of the appeal. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH

Sr. No. 188 PR. COMMISSIO

VIPIN KUMAR J

CORAM : HON

HON

Present : Ms. U

Mr. V

Ms. K

None

DEEPAK SIBAL, 1. Learn appeal on account and 17.09.2024 iss 2. Dism 3. Pendi

02.09.2026 shamsher

H COURT OF PUNJAB & HARYA ONER OF INCOME TAX-1, CH

Versus JAIN

N'BLE MR. JUSTICE DEEPAK S N'BLE MR. JUSTICE SUNISH BI Urvashi Dhugga, Senior Standing Vaibhav Gupta, Junior Standing Kavita, Advocate, for the appella e for the respondent(s). * * * * * J. (Oral) ned counsel for the appellant-re t of low tax effect in terms of t sued by the Central Board of Dir missed as withdrawn. ing miscellaneous application(s)

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No

ANA AT CHANDIGARH ITA-228-2019 (O&M) Date of decision : 02.09.2026

HANDIGARH

.…. Appellant

..... Respondent IBAL INDLISH g Counsel Counsel ant(s)-revenue. evenue seeks to withdraw this the Circulars dated 15.03.2024 rect Taxes. also stands disposed of.

[DEEPAK SIBAL]

JUDGE [SUNISH BINDLISH] JUDGE o o

SHAMSHER SINGH 2026.09.08 10:05 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

Recent GST High Court judgments

Search GST case law →