COMMISSIONER OF INCOME TAX II vs. M/S G.M. PENS INTERNATIONAL

PDF · subscribers
TCA/208/2016HC Madras03 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the counsel for the appellant (Commissioner of Income Tax) stated that the monetary limit involved in the appeal was below the threshold prescribed by Circular No.09/2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the counsel informed the Court that he had instructions to withdraw the appeal. The withdrawal was explicitly stated to be only due to the monetary limit and not an admission on the merits of the Department's case. Therefore, the Court ordered the appeal to be dismissed as withdrawn. No order as to costs was made.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (Appellant) against an order of the Income Tax Appellate Tribunal (ITAT), Madras “C” Bench, Chennai, dated 29.07.2015 in ITA No.2123/Mds/2014. The respondent is M/s.G.M.Pens International Pvt. Ltd. The appeal was heard by the High Court of Judicature at Madras. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history leading to the High Court appeal is that the ITAT passed an order which the Revenue has challenged.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limits prescribed by CBDT Circular No.09/2024 dated 17.09.2024? (Question of law) Assessee's contention: Not recorded as there was no appearance for the respondent. Revenue's contention: The counsel for the appellant stated that the monetary limit involved in this appeal is below the prescribed limit in Circular No.09/2024. The counsel further stated that he has instructions to withdraw the appeal solely due to this monetary limit, without conceding the Department's stand on merits. The withdrawal is based on the administrative instructions regarding monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

TCA No.208 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN Tax Case (Appeal) No.208 of 2016 The Commissioner of Income Tax, No.121, Nungambakkam High Road, Chennai 600 034 : Appellant versus M/s.G.M.Pens International Pvt. Ltd., 2, Janakpuri, Velachery Bypass Road, Chennai 600 042 : Respondent Prayer: Appeal against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 29.07.2015 in ITA No.2123/Mds/2014. For Appellant : Mr.T.Ravikumar For Respondent

: No appearance Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.208 of 2016 JUDGMENT (Judgment 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 he has instructions, therefore, 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.) 03.06.2025 Index : Yes/No Neutral Citation : Yes/No Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.208 of 2016 tar To 1.The Commissioner of Income Tax, No.121, Nungambakkam High Road, Chennai 600 034 2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.208 of 2016 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.208 of 2016 03.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm )

Recent GST High Court judgments

Search GST case law →