PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.MADRAS CRICKET CLUB

TCA/122/2021HC Madras03 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras held that the appeals stand dismissed as withdrawn. The Court noted the submission by the appellant's counsel that the monetary limit involved in the appeals were below the limits prescribed in Circular No.05/2024 and Circular No.09/2024, and that counsel had instructions to withdraw the appeals on this basis. The withdrawal was explicitly stated to be without conceding the stand of the Department. Consequently, the Court ordered that the appeals be dismissed as withdrawn, with no order as to costs. No specific issue was decided on merits.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Corporate Ward-4(1), Chennai, against M/s. Madras Cricket Club. The appeals were preferred under Section 260A of the Income Tax Act, 1961, challenging the common order dated 21.01.2020 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, in ITA Nos.381, 1752 & 1753/Chny/2017. The appeals were heard by the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeals are maintainable in light of the monetary limits prescribed by Circular No.05/2024 and Circular No.09/2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The appellant (Revenue) argued that the monetary limit involved in these appeals are below the prescribed limits in the aforementioned circulars, and therefore, instructed their counsel to withdraw the appeals. The withdrawal was stated to be solely due to the monetary limit and without conceding the stand of the Department. The respondent (Assessee) did not present any arguments as the appeals were withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos122, 124 & 125 of 2021

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.Nos122, 124 & 125 of 2021 Principal Commissioner of Income Tax Corporate Ward-4(1) Appellant in Chennai 600 034. .. all TCAs. Vs. M/s. Madras Cricket Club No.1, Bells Road Chepauk, Chennai 600 005 Respondent in PAN: AACCM6390E .. all TCAs. Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order dated 21.01.2020 passed in ITA Nos.381, 1752 & 1753/Chny/2017 respectively on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. For Appellant : Ms.V.Pushpa For Respondent : Mr.Ashok Pathy For M/s. Pass Associates __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) T.C.A.Nos122, 124 & 125 of 2021

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in these appeals are below the monetary limit prescribed in Circular No.05/2024 dated 15.03.2024 and 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 she has instructions, therefore, to withdraw these appeals. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. Appeals stand dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.)

03.07.2025 Index : Yes/No Neutral Citation : Yes/No __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) T.C.A.Nos122, 124 & 125 of 2021

kpl To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai.

__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am ) T.C.A.Nos122, 124 & 125 of 2021

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.Nos122, 124 & 125 of 2021

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:07 am )

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