COMMISSIONER OF INCOME TAX vs. M/S.TECH SHARP ENGINEERS

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TCA/1118/2015HC Madras08 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Chief Justice and Mr. Justice Sunder Mohan, considered the submission made by the Revenue's counsel. The counsel stated that the monetary limit of the appeal was below the threshold stipulated in Circular No.09/2024, dated 17.09.2024, and therefore, the Revenue wished to withdraw the appeal. The Court noted that the withdrawal was based on the monetary limit and did not involve conceding the Department's position. Consequently, the Court dismissed the appeal as withdrawn. No specific finding was made on the merits of the original appeal before the Tribunal, as the appeal was disposed of on a procedural ground. The ratio decidendi is that an appeal can be withdrawn by the Revenue if it falls below the prescribed monetary limit, without prejudice to its original stand.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chennai (the Revenue) against M/s. Tech Sharp Engineers Pvt. Ltd. (the Assessee). The appeal challenged an order passed by the Income Tax Appellate Tribunal, Madras “B” Bench, Chennai, dated 05.06.2015 in I.T.A.773/MDS/2013. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the High Court appeal is also not detailed.

What were the issues?

1. Whether the appeal is maintainable in light of the monetary limit prescribed by Circular No.09/2024 dated 17.09.2024 (Question of law). The Revenue, through its counsel, stated that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024. Consequently, the counsel had instructions to withdraw the appeal. The Revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the assessee's stand. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

TCA No.1118 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.1118 of 2015 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Tech Sharp Engineers Pvt. Ltd C-39, 2nd Avenue, 1 st Floor, Anna Nagar, Chennai 600 040 PAN AAACT 6096 Q : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, Chennai, dated 05.06.2015 in I.T.A.773/MDS/2013. For Appellant : Mr.J.Narayanasamy, Senior Standing Counsel For Respondent : Mr.J.Naresh Kumar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) TCA No.1118 of 2015 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Narayanasamy states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Counsel says that he has instructions, therefore, to withdraw the appeal. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The appeal is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) TCA No.1118 of 2015 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal, Madras “B” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) TCA No.1118 of 2015 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.1118 of 2015 08.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am )

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