THE PR. COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S INDIAN ARMOUR SYSTEMS PVT LTD

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ITA/86/2019HC Punjab & HaryanaPHHC01139664201831 July 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the learned counsel for the appellant (Revenue) that the tax effect involved in the appeal was under Rs. 2 crores and that he had specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India. Accordingly, the appeal was dismissed as withdrawn. No decision was made on the merits of the original appeal filed before the Tribunal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Faridabad (Revenue) against an order dated July 28, 2021, passed by the Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No. 3739/Del/2018. The assessee is M/s Indian Armour Systems Pvt Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. A miscellaneous application was filed for listing the appeal for hearing and final disposal. The Revenue's counsel submitted that the tax effect involved in the appeal was under Rs. 2 crores and, in view of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT, there were specific instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal, involving a tax effect under Rs. 2 crores, is to be withdrawn in light of CBDT Circular No. 9 of 2024? (Question of law and fact, turning on the interpretation and applicability of the circular). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue, through its counsel, submitted that as the tax effect involved in the appeal was under Rs. 2 crores, it had specific instructions to withdraw the appeal in view of Circular No. 9 of 2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

107-b

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

CM-14383-CII-2025 in/and

ITA-86-2019

Date of Decision: July 31, 2025

THE PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD

..... Appellant

Versus

M/S INDIAN ARMOUR SYSTEMS PVT LTD

..... Respondents

CORAM:- HON'BLE MRS. JUSTICE LISA GILL

HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA

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

**** LISA GILL, J. 1.

Prayer in CM-14383-CII-2025 is for listing this appeal on an actual date of hearing and its final disposal. 2.

For reasons mentioned in the application as well as submissions of learned counsel, appeal is taken up for hearing today itself. 3.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961 challenging order dated 28.07.2021 passed by learned Income Tax Appellate Tribunal, Delhi Bench, Delhi in ITA No.3739/Del/2018. 4.

Learned counsel for appellant submits that as the tax effect involved in this appeal is under Rs.2 crores, he has specific instructions to

RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document

CM-14383-CII-2025 in/and ITA-86-2019

-2-

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. 5.

Appeal is, accordingly, dismissed as withdrawn.

(LISA GILL)

JUDGE

(MEENAKSHI I. MEHTA) July 31, 2025

JUDGE Rts

Whether speaking/reasoned: Yes/No

Whether reportable: Yes/No

RITU SHARMA 2025.08.04 15:35 I attest to the accuracy and integrity of this document

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