PR. COMMISSIONER OF INCOME TAX PANCHKULA vs. BANARSI LAL

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ITA/3/2017HC Punjab & HaryanaPHHC01117502201726 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The High Court held that the appeal should be dismissed as withdrawn.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 specific instructions received by the appellant's counsel to withdraw the appeal due to the tax effect being below the threshold stipulated in circular No.9 of 2024. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 29.06.2016 passed by the Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.18/CHD/2016. The appeal was filed against Banarsi Lal (the respondent/assessee). The appellant's counsel stated that the tax effect involved in the appeal was under Rs.2 Crores. The appeal was filed on 26.09.2025.

What were the issues?

1. Whether the appeal should be withdrawn in view of the tax effect being under Rs.2 Crores, as per circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. The appellant argued that they have specific instructions to withdraw the appeal based on this circular. The respondent did not present any arguments as none appeared for them.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

205

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.3 of 2017

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

Banarsi Lal

…Respondent

CORAM: HON’BLE MRS. JUSTICE LISA GILL

HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present:- Mr. Rana Gurtej Singh, Junior 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 29.06.2016 passed by learned Income Tax Appellate Tribunal, Division Bench Chandigarh, in ITA No.18/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 2025.09.29 12:29 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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