THE COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S NATIONAL HORTICULTURE BOARD SECTOR 18 GURGAON

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ITA/256/2015HC Punjab & HaryanaPHHC01109892201520 February 2025Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE ALOK JAIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the appellant (Revenue) submitted that the tax effect in the appeal was less than Rs. 2 crores. Based on this submission, the counsel had instructions to withdraw the appeal in accordance with Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, Government of India. The Tribunal, therefore, dismissed the appeal as withdrawn. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption), Chandigarh, against an order dated March 5, 2015, passed by the Income Tax Appellate Tribunal, Delhi Bench, in ITA No. 5576/Del/2013. The respondent in the appeal was M/s National Horticulture Board, located at Sector-18, Gurgaon. The appeal was filed under Section 260A of the Income Tax Act, 1961. The matter was listed for hearing on February 20, 2025.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, is maintainable given the tax effect involved. The Revenue, through its learned counsel, submitted that the tax effect in the present case is less than Rs. 2 crores. Consequently, she had instructions to withdraw the appeal in view of Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, Government of India. The respondent, M/s National Horticulture Board, was noted as having no representation.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

224-3 IN T The Commi M/s Nationa

CORAM:

Present: LISA GILL

1.

Income Tax learned Ap No.5576/De 2. less than Rs circular No Department 3.

February 2 manju Whether speakin Whether Reporta THE HIGH COURT OF PUNJA CHANDIGAR issioner of Income Tax (Exempti Versus

al Horticulture Board, 85 Institut HON’BLE MRS. JUSTICE LIS HON’BLE MR. JUSTICE ALO

**** Ms. Pridhi Sandhu, Advocate f Department. None for respondent. **** L, J. (Oral) Present appeal has been file x Act, 1961 challenging order ppellate Tribunal, Delhi E el/2013. Learned counsel for appellant s.2 crores, she has instructions to .9 of 2024 dated 17.09.2024 i of Revenue, CBDT, Governmen Appeal is, accordingly, dismiss

20, 2025. ng/reasoned:- Yes/No able:-

Yes/No AB AND HARYANA AT RH ITA-256-2015

Date of Decision:-20.02.2025

ion), Chandigarh ……Appellant tional Area, Sector-18, Gurgaon ……Respondent SA GILL OK JAIN for appellant-Income Tax

d under Section 260A of the r dated 05.03.2015 passed by Bench, New Delhi in ITA submits that as the tax effect is o withdraw this appeal in view of issued by Ministry of Finance, nt of India . sed as withdrawn.

(LISA GILL)

JUDGE

(ALOK JAIN)

JUDGE

t t e y A s f , Manju 2025.02.25 10:46 I attest to the accuracy and integrity of this document

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