PRINCIPAL COMMISSIONER OF INCOME TAX1 AMRITSAR vs. MS OM SONS MARKETING PVT LTD

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ITA/77/2024HC Punjab & HaryanaPHHC01041655202407 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be dismissed as withdrawn. The reasoning provided is that the appellant's counsel, Ms. Urvashi Dhugga, acting on specific instructions, sought to withdraw the appeal. This decision was based on the fact that the tax effect involved was under Rs. 2 crores, aligning with the instructions derived from Circular No. 9 of 2024 issued by the CBDT. The operative direction was to dismiss the appeal as withdrawn. No specific issue was left undecided; the appeal itself was disposed of on a procedural ground.

What were the facts?

The appellant, Principal Commissioner of Income Tax-I, Amritsar, filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated July 7, 2023, passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench. The ITAT's order was in relation to ITA No. 407/Asr/2019. The appeal was filed by the revenue against M/s Om Sons Marketing Pvt. Ltd. The specific assessment year(s) and the amount in dispute were not explicitly stated in the provided text, but the procedural history leading to the High Court appeal is clear.

What were the issues?

1. Whether the appeal filed by the revenue should be withdrawn in light of the tax effect being under Rs. 2 crores, as per CBDT Circular No. 9 of 2024 dated September 17, 2024? (Question of law) The appellant, represented by Ms. Urvashi Dhugga, Senior Standing Counsel, submitted that the tax effect involved in the appeal is below Rs. 2 crores. Consequently, she had specific instructions to withdraw the appeal in accordance with Circular No. 9 of 2024 issued by the Ministry of Finance, Department of Revenue, CBDT. The respondent's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

211

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-77-2024

Date of Decision: May 07, 2025

PRINCIPAL COMMISSIONER OF INCOME TAX-I, AMRITSAR

..... Appellant

Versus

M/S OM SONS MARKETING PVT. LTD.

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Ms. Urvashi Dhugga, Senior Standing counsel for appellant.

**** LISA GILL, J.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 07.07.2023 passed by learned Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No.407/Asr/2019. 2.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, she 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.

Pending application(s), if any, stand(s) disposed of.

(LISA GILL)

JUDGE

(SUDEEPTI SHARMA) May 07, 2025

JUDGE Rts Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.05.09 14:28 I attest to the accuracy and integrity of this document

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