THE PR COMMISSIONER OF INCOME TAX , FARIDABAD vs. M/S CORPORATE GREENS CONDOMINIUM ASSOCIATION

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ITA/84/2023HC Punjab & HaryanaPHHC01031099202315 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The decision 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 CBDT Circular No. 9 of 2024, which provided for withdrawal of appeals. Consequently, the revenue had instructions to withdraw the appeal. The court found no reason to proceed with the merits of the case and disposed of the appeal accordingly. Any pending applications were also disposed of.

What were the facts?

The Principal Commissioner of Income Tax, Faridabad (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 23.09.2022 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, Delhi, in ITA No. 8603/DEL/2019. The respondent in this appeal is M/s Corporate Greens Condominium Association. The appeal was filed challenging the decision of the ITAT. The High Court of Punjab and Haryana at Chandigarh heard the matter.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed as withdrawn in light of the tax effect and CBDT Circular No. 9 of 2024. The revenue, through its counsel, stated that the tax effect involved in the appeal was under 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, it had specific instructions to withdraw the appeal. No arguments were recorded for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

270-b IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-84-2023 (O&M)

Date of Decision: September 15, 2025

The Principal Commissioner of Income Tax, Faridabad

..... Appellant

Versus

M/s Corporate Greens 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 23.09.2022 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No. 8603/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

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