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

TCA/224/2022HC 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. This withdrawal was based on the fact that the monetary limit involved in the appeal was below the threshold stipulated in Circular No.09/2024 dated 17.09.2024. The counsel explicitly stated that the withdrawal was solely due to this monetary limit and not an admission on the merits of the Department's position. Consequently, the High Court dismissed the appeal as withdrawn. No costs were awarded.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Circle I, Thiruchirapalli (appellant/revenue) against an order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 31.01.2022 in I.T.A.1295/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?

1. Whether the appeal should be withdrawn by the revenue due to the monetary limit prescribed in Circular No.09/2024 dated 17.09.2024. Assessee's Contentions: Not recorded as the appeal was withdrawn by the revenue. Revenue's Contentions: The revenue's counsel stated that the monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024 dated 17.09.2024, and therefore, 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.

AI-generated summary — verify with the full judgment below

TCA No.224 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.224 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.1295/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.224 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.224 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.224 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.224 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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