Commissioner of Income Tax vs. M/s.Dalmia Cement (Bharat) Limited

TCA/223/2022HC Madras08 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel had instructions to withdraw the appeal due to the monetary limit prescribed by CBDT Circular No.09/2024. The counsel explicitly stated that the withdrawal was without conceding the Department's stand. Consequently, the High Court dismissed the appeal as withdrawn. No order was made as to costs. The judgment did not delve into the merits of the original appeal or the order of the ITAT.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Circle I, Thiruchirapalli (Revenue) against an order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 31.01.2022 in I.T.A.596/Chny/2018. The respondent in the appeal was M/s.Dalmia Cement (Bharat) Limited. The appeal was heard by the High Court of Judicature at Madras.

What were the issues?

The High Court had to decide whether to proceed with the appeal. The Revenue's counsel stated that the monetary limit involved in the appeal was below the 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. Based on instructions, the Revenue's counsel sought to withdraw the appeal. The Revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the Department's stand. No specific legal questions were framed or argued as the appeal was withdrawn.

AI-generated summary — verify with the full judgment below

TCA No.223 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.223 of 2022 The Commissioner of Income Tax, Circle I Thiruchirapalli : Appellant versus M/s.Dalmia Cement (Bharat) Limited Dalmia Puram 621 651 PAN AADCA 9414 C : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 31.01.2022 in I.T.A.596/Chny/2018. For Appellant : Mr.J.Narayanasamy, Senior Standing Counsel For Respondent : Mr.N.V.Balaji Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.223 of 2022 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Narayanasamy 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. The appeal is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.223 of 2022 To 1.The Commissioner of Income Tax, Circle I, Thiruchirapalli 2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.223 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.223 of 2022 08.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am )

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