M/S SGP EXIM PVT. LTD., vs. THE DEPUTY COMMISSIONER OF

TCA/1218/2015HC Madras10 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the petitioner sought leave to withdraw the petition. Consequently, the petition was dismissed as withdrawn. There was no order as to costs. The judgment does not delve into the merits of the appeal or the order of the Income Tax Appellate Tribunal. The principle that can be cited from this judgment is that a party has the right to withdraw their appeal, and upon such withdrawal, the appeal is dismissed without any adjudication on the substantive issues.

What were the facts?

The appellant, M/s. SGP Exim Pvt. Ltd., filed an appeal before the High Court of Judicature at Madras. The appeal was against an order of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, dated 09.01.2015 in ITA No.1188/Mds/2014. The respondent in the appeal was the Deputy Commissioner of Income Tax, Income Tax Company Central VI (1), Chennai. The High Court was constituted by the Hon'ble Chief Justice K.R. Shriram and the Hon'ble Justice Sunder Mohan. The appeal was filed seeking to challenge the order passed by the ITAT.

What were the issues?

The High Court was to decide the appeal filed by M/s. SGP Exim Pvt. Ltd. against the order of the Income Tax Appellate Tribunal. The specific grounds of appeal and the issues arising therefrom are not detailed in the provided judgment. The learned counsel for the petitioner (appellant) sought leave to withdraw the petition. The revenue's contentions are not recorded as the matter was disposed of at the request of the appellant.

AI-generated summary — verify with the full judgment below

TCA No.1218 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.1218 of 2015 M/s.SGP Exim Pvt. Ltd., No.68, Cathedral Road, Gopalapuram Chennai 600 086 : Appellant versus The Deputy Commissioner of Income Tax, Income Tax Company Central VI (1) Aayakar Bhavan, New Block, 121, MG Road, Chennai 600 034. : Respondent

Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, dated 09.01.2015 in ITA No.1188/Mds/2014. For Appellant : Mr.G.Logesh, for Mr.R.Sivaraman For Respondent : Mr.J.Narayanasamy, Senior Standing Counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 07:38:34 pm ) TCA No.1218 of 2015 JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for petitioner seeks leave to withdraw the petition. 2. Petition stands dismissed as withdrawn. There will be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 10.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 07:38:34 pm ) TCA No.1218 of 2015 To 1.The Deputy Commissioner of Income Tax, Income Tax Company Central VI (1) Aayakar Bhavan, New Block, 121, MG Road, Chennai 600 034. 2.The Income Tax Appellate Tribunal, Madras “A” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 07:38:34 pm ) TCA No.1218 of 2015 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.1218 of 2015 10.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/07/2025 07:38:34 pm )

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