Income Tax Department vs. M/S Su Sampada

ITA/30/2020HC Madhya Pradesh22 July 2025Bench: HON'BLE SHRI JUSTICE VIVEK RUSIA1 pages

For Petitioner: Vashistha Narayan Dubey

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer of the appellant. The Court noted the submission by the learned counsel for the appellant regarding CBDT Circular No. 09/2024, which enhanced the monetary limit for filing appeals by the Department before the High Court to Rs. 2 Crores. As the tax effect in the present appeal was approximately Rs. 1.3 Crores, which fell below this enhanced limit, the Department sought to withdraw the appeal. The Court granted the prayer for withdrawal. Therefore, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

The Income Tax Department (appellant) filed Income Tax Appeal No. 30 of 2020 before the High Court of Madhya Pradesh at Indore. The appeal was against an order or action by M/s Su Sampada (respondent). The tax effect involved in the appeal was approximately Rs. 1.3 Crores. The appeal was listed for hearing on July 22, 2025.

What were the issues?

1. Whether the appeal filed by the Department is maintainable before the High Court given the monetary limit for filing appeals. (Question of law, turning on CBDT Circular No. 09/2024). Assessee's Contention: The learned counsel for the appellant (Income Tax Department) submitted that the Central Board of Direct Taxes (CBDT) Circular No. 09/2024, dated September 17, 2024, enhanced the monetary limit for filing appeals by the Department before the High Court to Rs. 2 Crores. Since the tax effect in the present appeal is approximately Rs. 1.3 Crores, which is below the enhanced limit, the appeal is not maintainable. Revenue's Contention: No specific contention was recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

(VIVEK RUSIA) JUDGE (BINOD KUMAR DWIVEDI) JUDGE IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI ON THE 22nd OF JULY, 2025 INCOME TAX APPEAL No. 30 of 2020 INCOME TAX DEPARTMENT Versus M/S SU SAMPADA Appearance: Shri Harsh Parashar - Advocate for appellant. ORDER Per: Justice Vivek Rusia Learned counsel for the appellant submits that vide Circular No.09/2024, dated 17th September, 2024 of Central Board of Direct Taxes, New Delhi, the monetary limit for filing of appeals by the Department before the High Court is enhanced to Rs.2 Crores, whereas the tax effect involved in the present appeal is only Rs.1.3 Crores approximately, which is below than the enhanced limit of Rs.2 Crores, hence learned counsel prays for withdrawal of the appeal. Prayer is allowed. Accordingly, the Income Tax Appeal is dismissed as withdrawn. Tej 1 ITA-30-2020 NEUTRAL CITATION NO. 2025:MPHC-IND:18957 Signed by: TEJPRAKASH VYAS Signing time: 7/22/2025 5:36:42 PM Signature Not Verified

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