Commissioner of Income Tax vs. The Thanjavur District Co-operative Milk Producers

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TCA/112/2023HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the submission made by the Revenue's counsel. The Court noted that the Revenue had instructions to withdraw the appeal due to the monetary limit stipulated in the relevant circular. The withdrawal was explicitly stated to be without conceding the Department's position on the merits of the case. Consequently, the High Court dismissed the appeal as withdrawn. No order as to costs was made. The judgment does not record any decision on the substantive issues that might have been before the ITAT.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Circle-1, Madurai (the Revenue) against an order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 21.11.2022 in I.T.A.No.404/Chny/2022. The respondent is The Thanjavur District Co-operative Milk Producers Union Ltd. The appeal was filed before the High Court of Judicature at Madras. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the High Court appeal involves the order passed by the ITAT.

What were the issues?

The High Court was to decide whether to entertain the appeal filed by the Revenue. The Revenue, through its Senior Standing Counsel Mr. J. Narayanaswamy, stated that the monetary limit involved in the appeal is below the limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Based on instructions, the Revenue sought to withdraw the appeal. The Revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the Department's stand. No specific arguments were recorded for the Respondent (assessee).

AI-generated summary — verify with the full judgment below

TCA No.112 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.112 of 2023 The Commissioner of Income Tax, Circle-1, Madurai : Appellant versus The Thanjavur District Co-operative Milk Producers Union Ltd No.1, Nanjikottai Road Thanjavur - 613 006. PAN. AAAAT 0224 E : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 21.11.2022 in I.T.A.No.404/Chny/2022. For Appellant : Mr.J.Narayanaswamy, Senior Standing Counsel For Respondent : Mr.N.Ramakrishnan, for M/s.ARK Law Associates Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:39 pm ) TCA No.112 of 2023 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Narayanaswamy states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. 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 will be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:39 pm ) TCA No.112 of 2023 To 1.The Commissioner of Income Tax, Circle-1, Madurai 2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:39 pm ) TCA No.112 of 2023 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.112 of 2023 01.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:39 pm )

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