THE PR COMMISSIONER OF INCOME TAX FARIDABAD vs. PARK PLACE CONDOMINIUM ASSOCIATION

PDF · subscribers
ITA/79/2024HC Punjab & HaryanaPHHC01071512202415 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The High Court held that the appeal should be dismissed as withdrawn.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 (Principal Commissioner of Income Tax) that the tax effect involved in the appeal was under Rs. 2 crores. Consequently, in line with specific instructions received pursuant to 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. The Tribunal did not decide the substantive issues of the original appeal.

What were the facts?

The Principal Commissioner of Income Tax, Faridabad (appellant) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 11.09.2023 passed by the Income Tax Appellate Tribunal, Delhi Bench, in ITA No. 1412/DEL/2019. The respondent in this appeal is Park Place Condominium Association. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The appellant's counsel stated that the tax effect involved in the appeal is below Rs. 2 crores and, in accordance with circular No. 9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India, instructions were received to withdraw the appeal.

What were the issues?

1. Whether the appeal, involving a tax effect below Rs. 2 crores, should be withdrawn in light of CBDT Circular No. 9 of 2024. This is a question of procedural compliance and administrative policy. Contentions: Assessee (Revenue): The appellant (Principal Commissioner of Income Tax) argued that the tax effect in the appeal is below Rs. 2 crores. They relied on CBDT Circular No. 9 of 2024, dated 17.09.2024, which provides for withdrawal of appeals where the tax effect is below a certain threshold. They had specific instructions to withdraw the appeal based on this circular. Revenue (Assessee): No specific arguments were recorded for the respondent (Park Place Condominium Association) in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

270-a IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-79-2024 (O&M)

Date of Decision: September 15, 2025

The Principal Commissioner of Income Tax, Faridabad

..... Appellant

Versus

Park Place Condominium Association

..... Respondent

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA

Present: Mr. Varun Issar, Advocate for the appellant.

**** LISA GILL, J. 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 11.09.2023 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No. 1412/DEL/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

(MEENAKSHI I. MEHTA) September 15, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No Whether reportable: Yes/No RITU SHARMA 2025.09.18 11:48 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →