THE COMMISSIONER OF INCOME TAX vs. CONSOLIDATED CONSTRUCTION CONSORTIUM LTD

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TCA/207/2020HC Madras11 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras considered the submission made by the counsel for the appellant (revenue). The counsel stated that the monetary limit involved in the appeal was below the threshold stipulated in Circular No.09/2024 dated 17.09.2024. Consequently, the counsel sought permission to withdraw the appeal. The Court noted that the withdrawal was based on the monetary limit and not on merits. Therefore, the appeal was dismissed as withdrawn. No specific finding was made on the merits of the original dispute before the Tribunal, as the appeal was withdrawn procedurally. No issue was expressly left undecided, as the appeal itself was disposed of.

What were the facts?

The Commissioner of Income Tax, Chennai (the appellant/revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 25.10.2019 passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. The appeal pertains to the Assessment Year 2013-14 and is against the order of the Tribunal in ITA No.2676/Chny/2018. The respondent is M/s. Consolidated Construction Consortium Limited. The appeal was listed before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable in light of the monetary limit prescribed by Circular No.09/2024 dated 17.09.2024? (Question of law) Contentions: Assessee: Not recorded. Revenue: The counsel for the appellant (revenue) stated that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular No.09/2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The counsel requested leave to withdraw the appeal on this ground, clarifying that the withdrawal is solely due to the monetary limit and without conceding the stand of the Department.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Madras C Bench, Chennai for the

T.C.A. No.207 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN Tax Case Appeal No.207 of 2020 The Commissioner of Income Tax, Chennai. .. Appellant -vs- M/s.Consolidated Construction Consortium Limited, No.5, II Link Street, CIT Colony, Mylapore, Chennai 600 004. PAN: AAACC4214B .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 25.10.2019 passed in ITA No.2676/Chny/2018 on the file of Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai for the Assessment Year 2013-14. For Appellant : Mr.T.Ravi Kumar For Respondent : Mr.G.Tarun for M/s.S.Sridhar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:14 pm ) T.C.A. No.207 of 2020 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Mr.Ravikumar states that the monetary limit involved in this appeal is below the monetary limit prescribed in 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 leave be given to withdraw the appeal. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 11.06.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:14 pm ) T.C.A. No.207 of 2020 To 1. The Income Tax Appellate Tribunal Madras 'C' Bench. 2. The Commissioner of Income Tax, Chennai. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:14 pm ) T.C.A. No.207 of 2020 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A. No.207 of 2020 11.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:14 pm )

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