PR. COMMISSIONER OF INCOME TAX, PANCHKULA vs. M/S HARYANA POWER GENERATION CORP. LTD.

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ITA/7/2021HC Punjab & HaryanaPHHC01045150202026 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The High Court held that the appeal should be dismissed as withdrawn.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 (revenue) who stated that as the tax effect involved in the appeal was under Rs. 2 Crores, he 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. The operative direction was to dismiss the appeal as withdrawn. No specific 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 (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 18.11.2019 passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh, in ITA No.431/CHD/2019. The respondent is M/s Haryana Power Generation Corporation Limited. The appeal was filed before the High Court of Punjab & Haryana at Chandigarh. The appellant's counsel stated that the tax effect involved in the appeal was under Rs. 2 Crores and sought to withdraw the appeal in accordance with Circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT.

What were the issues?

1. Whether the appeal filed by the revenue is to be withdrawn in view of the tax effect being below Rs. 2 Crores and Circular No. 9 of 2024 dated 17.09.2024? Assessee's Contention: The assessee (respondent) did not present any arguments as the appeal was withdrawn by the revenue. The revenue's contention was that the appeal should be withdrawn as the tax effect involved is under Rs. 2 Crores, citing Circular No. 9 of 2024 issued by the CBDT. This circular likely provides guidelines for the revenue to withdraw appeals based on monetary limits.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

214-3

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA No.7 of 2021 (O&M)

Date of Decision: 26.09.2025

Pr. Commissioner of Income Tax, Panchkula

…Appellant

Versus

M/s Haryana Power Generation Corporation Limited, 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.

Mr. Sandeep Goyal, Advocate

for respondent.

***** LISA GILL, J.(Oral) 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, against order dated 18.11.2019 passed by learned Income Tax Appellate Tribunal, Chandigarh Bench ‘A’, Chandigarh, in ITA No.431/CHD/ 2019. 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 2025.09.30 10:17 I attest to the accuracy and authenticity of this order/judgment PHHC, CHD

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