COMMISSIONER OF INCOME TAX vs. SAME DEUTZ FAHR ITALIA SPA

PDF · subscribers
TCA/2/2025HC Madras29 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the appellant (Income Tax Department) that it did not wish to pursue the appeal for assessment year 2013-14. The reason cited for withdrawal was the low tax effect, in accordance with Circular No. 9 of 2024. Consequently, the Court dismissed the Tax Case Appeal and the connected Miscellaneous Petition as withdrawn. The judgment explicitly stated that the questions of law were left open to be decided in an appropriate future matter. No decision on the merits of the case was made.

What were the facts?

This matter concerns the Income Tax Department (appellant) and Same Deutz Fahr Italia Spa (respondent) for the assessment year 2013-14. The appeal was filed by the Commissioner of Income Tax, International Taxation, Chennai. The respondent is an Italian company with a local presence in Ranipet, Tamil Nadu. The specific nature of the dispute or the order under challenge is not detailed in the provided text. The procedural history is limited to the filing of the appeal and the subsequent submission by the appellant.

What were the issues?

The Tribunal was not required to decide any questions of law or fact as the appeal was withdrawn by the appellant. The appellant, represented by learned counsel, submitted that they do not wish to pursue the appeal for assessment year 2013-14. This decision was based on Circular No. 9 of 2024 dated 17.09.2024, citing low tax effect as the reason for withdrawal. The respondent's contentions are not recorded as the appeal was withdrawn before any substantive arguments could be made.

AI-generated summary — verify with the full judgment below

TCA NO. 2 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 2 of 2025 AND CMP NO. 278 OF 2025 Commissioner Of Income Tax International Taxation, Chennai - 034. Appellant(s) Vs Same Deutz Fahr Italia Spa No.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. Respondent(s) CMP NO. 278 of 2025 Commissioner Of Income Tax International Taxation, Chennai - 034. Appellant(s) Vs Same Deutz Fahr Italia Spa International Taxation, Chennai - 034. Respondent(s) TCA NO. 2 of 2025 For Appellant(s): Mr.Dinesh For Mr.Karthik Ranganathan, Senior Standing Counsel For The Appellant. For Respondent(s): CHENNAI https://www.mhc.tn.gov.in/judis Dr.ANITA SUMANT,J. AND G.ARUL MURUGAN,J. JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.Dinesh, learned counsel on behalf of Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal relating to assessment year 2013 – 14 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 2. Recording the aforesaid submission, this tax case appeal and the connected Miscellaneous Petition are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 29-01-2025 sl TCA NO. 2 of 2025 To 1. Same Deutz Fahr Italia Spa No.15, Viale Francesco Cassani 15 Italy, C/o. SAME Deutz Fahr India Pvt. Ltd, 72M, SIPCOT Industrial Complex, Ranipet, Vellore, Tamil Nadu. TCA NO. 2 of 2025 AND CMP NO. 278 OF 2025 https://www.mhc.tn.gov.in/judis

Recent GST High Court judgments

Search GST case law →