SENTHILMURUGAN JEWELLERS PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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TCA/200/2023HC Madras18 March 2025Bench: Honourable Mr Justice S. S. SUNDAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned counsel for the appellant seeking permission to withdraw the Tax Case Appeal. Based on this submission, the endorsement made in the appeal, and the letter circulated to the Registry, the High Court ordered that the Tax Case Appeal stands dismissed as withdrawn. No costs were awarded. The specific grounds for withdrawal or the merits of the original appeal before the Tribunal were not discussed or decided.

What were the facts?

The assessee, Senthilmurugan Jewellers Private Limited, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against the order of the Income Tax Appellate Tribunal, Chennai Bench 'A', dated 14.12.2022, made in ITA.No.768/Chny/2020. The respondent in the appeal was the Deputy Commissioner of Income Tax, Corporate Circle-2, Madurai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The learned counsel for the appellant sought permission to withdraw the appeal, having circulated a letter to the Registry and made an endorsement in the appeal to that effect.

What were the issues?

The High Court was to decide whether to permit the withdrawal of the Tax Case Appeal filed by Senthilmurugan Jewellers Private Limited against the order of the Income Tax Appellate Tribunal. The appellant's counsel sought permission to withdraw the appeal. The respondent, the Deputy Commissioner of Income Tax, did not record any arguments in the judgment provided.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA.No.200/2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.03.2025 CORAM THE HONOURABLE MR. JUSTICE S.S. SUNDAR AND THE HONOURABLE MR. JUSTICE C.SARAVANAN TCA.No.200/2023 Senthilmurugan Jewellers Private Limited 106, 107 & 108, South Avani Moola Street Madurai 600 053. ... Appellant Vs.

The Deputy Commissioner of Income Tax Corporate Circle-2, Madurai 625002. ... Respondent Prayer : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of Income Tax Appellate Tribunal, Chennai Bench Á’, dated 14.12.2022 made in ITA.No.768/Chny/2020. For Appellant : Mr.G.Logesh for Mr.R.Sivaraman For Respondent : Mr.M.Swaminathan Senior Standing counsel 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/03/2025 05:30:41 pm ) TCA.No.200/2023 JUDGMENT [Delivered by S.S.SUNDAR, J.,] (1)The learned counsel for the appellant seeks permission of this Court to withdraw this Tax Case Appeal. He has circulated a letter dated 12.03.2025 to the Registry. Learned counsel also made an endorsement in the appeal to that effect. (2)Recording the submission of the learned counsel for the appellant as well as the endorsement and the letter dated 12.03.2025 circulated to the Registry, this Tax Case Appeal stands dismissed as withdrawn. No costs. [S.S.S.R., J.] [C.S.N., J.] 18.03.2025 AP Internet : Yes To The Deputy Commissioner of Income Tax Corporate Circle-2, Madurai 625002. 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/03/2025 05:30:41 pm ) TCA.No.200/2023 S.S. SUNDAR,

J.,

and C.SARAVANAN, J., AP TCA.No.200/2023 18.03.2025 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/03/2025 05:30:41 pm )

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