PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S HONDA MOTORCYCLE & SCOOTER INDIA PVT. LTD. GURGAON

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ITA/239/2016HC Punjab & HaryanaPHHC01110434201612 September 2025Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the appeal to be withdrawn based on a CBDT circular regarding low tax effect appeals. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The appellant, Principal Commissioner of Income Tax, filed an appeal against an ITAT order. The appellant's counsel conceded that the tax effect was below Rs. 2 crores.

What were the issues?

The primary issue was the appellant's instruction to withdraw the appeal due to a low tax effect, as per a government circular.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

101 IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH

CM-17509-CII-2025

ITA-239-2016 (O&M)

Date of decision :12.09.2025

THE PRINCIPAL COMMISSINER OF INCOME TAX

... APPELLANT

VERSUS HONDA MOTORCYCLE AND SCOOTER INDIA PRIVATE LIMITED

...RESPONDENT CORAM: HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE PARMOD GOYAL

Present: Mr. Deepak Agrawal, Advocate and

Mr. Ankur Gupta, Advocate (through V.C.)

for the applicant-respondent.

Mr. Varun Issar, Advocate

for non-applicant/appellant.

****

LISA GILL, J. (ORAL)

CM-17509-CII-2025

Notice of application.

Mr. Varun Issar, Advocate, accepts notice on behalf of non- applicant/appellant and does not raise any objection if application is allowed.

Accordingly, at request and with consent of learned counsel for parties, this appeal is taken up on Board today itself.

Application is accordingly disposed of. ITA-239-2016 1.

Present appeal has been filed under Section 260A of the Income Tax Act, 1961, challenging order dated 24.04.2015, passed by learned Income Tax Appellate Tribunal, Delhi Benches:I, New Delhi, in ITA No.1342/Del/2014. MANOJ KUMAR 2025.09.17 21:41 I attest to the accuracy and integrity of this document

ITA-239-2016

-2- 2.

Learned counsel for appellant concedes 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.

At this stage, it is brought to our notice that there are certain other appeals, which are pending adjudication in which tax effect is low. List of said appeals is as under:- Sr. No. Case Number 1. ITA-371-2019 2. ITA-151-2019 3. ITA-7-2021 4. ITA-153-2018 5. ITA-75-2023 6. ITA-158-2014 7. ITA-3-2017 8. ITA-417-2017 9. ITA-339-2017 10. ITA-14-2023 11. ITA-35-2023 12. ITA-137-2016 13. ITA-242-2019 14. ITA-278-2019 15. ITA-303-2019 16. ITA-238-2019 17. ITA-255-2019 18. ITA-296-2019 19. ITA-287-2018 20. ITA-169-2018 21. ITA-282-2019 22. ITA-173-2018 23. ITA-167-2018 24. ITA-143-2021 25. ITA-195-2023

MANOJ KUMAR 2025.09.17 21:41 I attest to the accuracy and integrity of this document

ITA-239-2016

-2- 4.

Present appeal is, accordingly, dismissed as withdrawn. 5.

Pending application(s), if any, therein also stand(s) disposed of. 6.

It is further directed that above mentioned appeals in paragraph No. 3 be listed for hearing on 26.09.2025, after notifying learned counsel for the parties.

(LISA GILL)

JUDGE

(PARMOD GOYAL) 12.09.2025

JUDGE manoj

Whether speaking/reasoned Yes/No

Whether reportable

Yes/No MANOJ KUMAR 2025.09.17 21:41 I attest to the accuracy and integrity of this document

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