Tremco Roofing and Facility Services Pvt. Ltd. vs. The Assistant Commissioner of Income Tax

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TCA/133/2022HC Madras01 August 2025Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the appeal on its merits. The learned counsel for the appellant (assessee) sought to withdraw the appeal due to subsequent developments. The respondent (revenue) did not oppose this request. Consequently, the High Court dismissed the petition as withdrawn. No order was made as to costs. The judgment does not record any finding on the issues that were before the Tribunal, nor does it provide any reasoning or ratio decidendi for a future case. The operative direction was solely to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. Tremco Roofing & Facility Services Pvt. Ltd., filed an appeal before the High Court of Judicature at Madras against an order dated 22.12.2021 passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench, in ITA No.3350/Chny/2018. The appeal was filed under Section 260A of the Income Tax Act, 1961. The Revenue was represented by the Assistant Commissioner of Income Tax, Corporate Circle – 3(1), Chennai. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is also not detailed.

What were the issues?

The High Court was to decide the appeal filed by the assessee against the order of the Income Tax Appellate Tribunal. However, the specific grounds of appeal or the questions of law framed for determination are not recorded in the judgment. The judgment states that in view of subsequent developments, the learned counsel for the appellant sought to withdraw the appeal. Therefore, no arguments were presented by either the assessee or the revenue on the merits of the case before the High Court. The Tribunal's order, which was under challenge, is not elaborated upon in terms of the issues it decided.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.133 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.08.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE SUNDER MOHAN TCA No.133 of 2022 M/s. Tremco Roofing & Facility Services Pvt. Ltd. No.60, B-1, First Floor Ganesh Towers, First Avenue 100 Feet Road, Ashok Nagar Chennai 600 083 PAN: AADCT5389H .. Petitioner Vs. The Assistant Commissioner of Income Tax Corporate Circle – 3(1) Chennai. .. Respondent Prayer : Petition filed under Section 260A of the Income Tax Act, 1961 against the order dated 22.12.2021 in ITA No.3350/Chny/2018 on the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench. For Petitioner : Mr.V.Krishna Laasya For Respondent : Dr.S.Sathiyanarayanan Senior Standing Counsel ____________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/08/2025 07:50:52 pm ) TCA No.133 of 2022 ORDER (Order of the Court was made by the Hon'ble Chief Justice) In view of the subsequent developments, learned counsel for the appellant seeks to withdraw the appeal. 2. Request not opposed. Petition is dismissed as withdrawn. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (SUNDER MOHAN,J)

01.08.2025 Index : Yes/No Neutral Citation : Yes/No kpl To 1. The Assistant Commissioner of Income Tax Corporate Circle – 3(1), Chennai. 2. The Income Tax Appellate Tribunal A Bench, Chennai. 3. Commissioner of Income Tax (Appeals) - 11 Chennai. ____________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/08/2025 07:50:52 pm ) TCA No.133 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (kpl)

TCA No.133 of 2022

01.08.2025 ____________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/08/2025 07:50:52 pm )

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