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

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ITA/82/2024HC Punjab & HaryanaPHHC01071514202415 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The High Court held that the appeal should be dismissed as withdrawn.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) that the tax effect involved in the appeal was below the threshold stipulated in Circular No. 9 of 2024 dated 17.09.2024, which mandated withdrawal of appeals with such tax effects. Therefore, the appeal was accordingly dismissed as withdrawn. Any pending applications were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad against an order dated 11.09.2023 passed by the Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No. 1313/DEL/2019. The respondent in the appeal is Park Place Condominium Association. The appeal was filed under Section 260A of the Income Tax Act, 1961. The appellant's counsel stated that the tax effect involved in the appeal was 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, Government of India, instructions were received to withdraw the appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the tax effect and the CBDT circular. (Question of procedure/law) Assessee's Contention: The learned counsel for the appellant (Revenue) submitted that the tax effect involved in the appeal is under Rs. 2 crores. He stated that 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: Not applicable as the Revenue is the appellant and is seeking to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

270-c IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-82-2024 (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. 1313/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 09:48 I attest to the accuracy and integrity of this document

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