PR COMMISSIONER OF INCOME TAX FARIDABAD vs. SAROJ GUMBER

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ITA/56/2025HC Punjab & HaryanaPHHC01075093202527 August 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel had specific instructions to withdraw the appeal. This instruction was based on the tax effect being under Rs.2 crores and in view of Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT. Consequently, the appeal was dismissed as withdrawn. The operative direction was to dismiss the appeal as withdrawn. No specific issue on the merits of the case was decided, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The appeal has been filed by the Principal Commissioner of Income Tax, Faridabad (appellant) under Section 260A of the Income Tax Act, 1961. The appeal challenges an order dated 10.08.2023 passed by the Income Tax Appellate Tribunal, Bench ‘G’, New Delhi, in ITA No.1900/DEL/2020. The respondent is Saroj Gumber. The appellant's counsel stated that the tax effect involved in the appeal is below Rs.2 crores and, based on specific instructions and Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, the appellant wished to withdraw the appeal.

What were the issues?

1. Whether the appeal should be withdrawn by the appellant in light of the tax effect and the CBDT circular. (Question of procedure/policy) The appellant, through its counsel, argued that the tax effect in the appeal is below Rs.2 crores. Relying on Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, the appellant sought to withdraw the appeal. The judgment does not record any arguments from the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.56 of 2025 (O&M) Date of Decision: 27.08.2025 Principal Commissioner of Income Tax, Faridabad …..Appellant. Versus Saroj Gumber .....Respondent.

CORAM: HON’BLE MRS. JUSTICE LISA GILL

HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA ***** Present:- Mr. Varun Issar, Senior Standing Counsel

for the appellant.

LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, challenging order dated 10.08.2023 passed by learned Income Tax Appellate Tribunal, Bench ‘G’, New Delhi, in ITA No.1900/DEL/2020. 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

(MEENAKSHI I. MEHTA) August 27, 2025

JUDGE Yag Dutt

Whether speaking/reasoned: Yes/No

Whether Reportable: Yes/No YAG DUTT 2025.08.29 11:00 I attest to the accuracy and authenticity of this order/judgment

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