PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S YAMUNA POWER AND INFRASTRUCTURE LTD., SARDANA NAGAR, AMBALA ROAD, JAGADHARI

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ITA/417/2017HC Punjab & HaryanaPHHC01117633201726 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The High Court held that the appeal should be dismissed as withdrawn.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 submission made by the learned counsel for the appellant, who stated that he had specific instructions to withdraw the appeal due to the tax effect being under Rs. 2 Crores, in accordance with Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT. The Tribunal did not decide any substantive issue on merits. The operative direction was to dismiss the appeal as withdrawn. No issue was left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The Principal Commissioner of Income Tax, Panchkula (appellant) 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 M/s Yamuna Power & Infrastructure Ltd., Jagadhari (respondent). The appellant's counsel stated that the tax effect involved in the appeal was under Rs. 2 Crores. Consequently, the counsel had specific instructions to withdraw the 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.

What were the issues?

1. Whether the appeal filed by the appellant should be withdrawn in light of the tax effect being under Rs. 2 Crores and the instructions received by the counsel, as per Circular No. 9 of 2024 dated 17.09.2024. Assessee's Contention: The counsel for the appellant submitted that as the tax effect involved in the 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. Revenue's Contention: No arguments were recorded for the revenue as the appeal was withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

207

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.417 of 2017 (O&M)

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

M/s Yamuna Power & Infrastructure Ltd., Jagadhari

…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 12:50 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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