PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. HARYANA WAREHOUSING CORPORATION BAY NO. 15 18, SECTOR 2 PANCHKULA

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ITA/371/2019HC Punjab & HaryanaPHHC01093197201926 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The High Court held that the appeal should be dismissed as withdrawn.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 provided was based on the specific instructions received by the learned counsel for the appellant (Revenue) to withdraw the appeal. This instruction was given in view of CBDT Circular No.9 of 2024 dated 17.09.2024, which deals with monetary limits for filing appeals. The Court noted that the tax effect involved in the appeal was under Rs.2 Crores, making it eligible for withdrawal under the said circular. The operative direction was to dismiss the appeal as withdrawn.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 Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 19.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench 'A', Chandigarh, in ITA No.1043/CHD/2016. The respondent in this appeal is Haryana Warehousing Corporation, Panchkula (the assessee). The appeal was listed for hearing before the High Court of Punjab & Haryana at Chandigarh. The Revenue's counsel appeared, while no one appeared for the respondent.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs.2 Crores, should be withdrawn by the Revenue in light of CBDT Circular No.9 of 2024 dated 17.09.2024? (Question of law and fact, turning on the applicability of the circular). Assessee's Contentions: None recorded. Revenue's Contentions: 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

224-4

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.371 of 2019 (O&M)

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

Haryana Warehousing Corporation, Panchkula

…Respondent

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

Present:- Mr. Saurabh Kapoor, Senior Standing Counsel and

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 19.03.2019 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘A’, Chandigarh, in ITA No.1043/ 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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