Principal Commissioner of Income Tax vs. M/s.Kaveri Gas Power Ltd.,

TCA/208/2022HC Madras03 July 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 the appeal was below the limits prescribed by CBDT Circulars No.05/2024 and 09/2024. Consequently, the counsel had instructions to withdraw the appeal. The withdrawal was stated to be solely due to the monetary limit and without conceding the Department's stand. The Court accepted this submission and dismissed the appeal as withdrawn. No specific finding was made on the merits of the original dispute, and no costs were awarded.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Central Circle 4(2), Chennai (the appellant/revenue) against an order dated 09.03.2022 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. The respondent in the appeal is M/s. Kaveri Gas Power Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The case came before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal is maintainable in light of the monetary limits prescribed by CBDT Circulars? The Revenue's contention, as presented by Ms. Pushpa, was that the monetary limit involved in this appeal is below the prescribed limits in Circular No.05/2024 dated 15.03.2024 and Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Based on instructions, the Revenue sought to withdraw the appeal. The Respondent did not appear, and therefore, no arguments were recorded on their behalf.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.208 of 2022

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.208 of 2022 Principal Commissioner of Income Tax Central Circle 4(2) Chennai 600 034. .. Appellant Vs. M/s. Kaveri Gas Power Ltd. No.3, Ranganathan Garden 15th Main Road Extension Anna Nagar, Chennai 600 040 PAN: AABCK4793Q .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 09.03.2022 passed in ITA No.767/CHNY/2018 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. For Appellant : Ms.V.Pushpa For Respondent : No appearance __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:49 pm ) T.C.A.No.208 of 2022

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular No.05/2024 dated 15.03.2024 and 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 she 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.)

03.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:49 pm ) T.C.A.No.208 of 2022

To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai. 3. The Assistant Commissioner of Income Tax Corporate Circle -4(2) Chennai.

__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:49 pm ) T.C.A.No.208 of 2022

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.208 of 2022

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:49 pm )

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