THE COMMISSIONER OF INCOME TAX vs. M/S. BHARTI AIRTEL LTD

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TCA/149/2019HC Madras10 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel stated that the monetary limit involved in these appeals was below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. The counsel further stated that they had instructions to withdraw the appeals for this reason, and that the withdrawal was without conceding the Department's stand. Consequently, the Court dismissed the appeals as withdrawn. No issue was expressly left undecided as the appeals were withdrawn before any substantive decision on the merits.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Chennai (the Revenue) against the orders of the Income Tax Appellate Tribunal (ITAT), Madras “C” Bench, Chennai, dated 01-08-2018 in ITA.No.755/Chny/2018 and ITA.No.756/Chny/2018. The respondent in these appeals is M/s.Bharti Airtel Ltd. The appeals were before the High Court of Judicature at Madras. The Revenue's counsel stated that the monetary limit involved in these appeals was below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023.

What were the issues?

1. Whether the appeals are maintainable in light of the monetary limit prescribed by the CBDT Circular dated 02.11.2023? Assessee's Contention: Not recorded. Revenue's Contention: The Revenue's counsel stated that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023, and therefore, sought to withdraw the appeals. The withdrawal was stated to be solely due to the monetary limit and without conceding the stand of the Department.

AI-generated summary — verify with the full judgment below

TCA Nos.149, 150 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.149, 150 of 2019 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Bharti Airtel Ltd (Formerly known as Bharati Cellular Ltd.) Oceanic Towers, No.101, Santhome High Road, Santhome, Chennai 600 028 PAN AAACS7705B : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “C” Bench Chennai dated 01-08-2018 in ITA.No.755/Chny/2018 and ITA.No.756/Chny/2018 For Appellant : Mr.Ravi Kumar T. For Respondent : Mr.S.Muthuvenkatraman Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:04 pm ) TCA Nos.149, 150 of 2019 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Ravi Kumar states that the monetary limit involved in these appeals 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 appeals. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The Appeals are dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 10.06.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:04 pm ) TCA Nos.149, 150 of 2019 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “C” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:04 pm ) TCA Nos.149, 150 of 2019 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA Nos.149, 150 of 2019 10.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:04 pm )

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