Commissioner of Income Tax vs. Sri. J.Durairaj

TCA/256/2022HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the Revenue's counsel regarding the monetary limit prescribed by the circular dated 02.11.2023 and the instruction to withdraw the appeal. The counsel clarified that the withdrawal was only due to the monetary limit and without conceding the Department's position. Consequently, the High Court dismissed the appeal as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Ward I, Tuticorin (the Revenue) against an order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 31.03.2022 in ITA No.1716/Chny/2017. The assessee involved is J.Durairaj. The appeal was heard by the High Court of Judicature at Madras.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. However, the Revenue's counsel stated that the monetary limit involved in the appeal was below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. The counsel further stated that he had instructions to withdraw the appeal. The Revenue's contention was that the withdrawal was solely based on the monetary limit and did not concede the Department's stand on merits.

AI-generated summary — verify with the full judgment below

TCA No.256 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.256 of 2022 The Commissioner of Income Tax, Ward I, Tuticorin : Appellant versus J.Durairaj : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 31.03.2022 in ITA No.1716/Chny/2017. For Appellant : Mr.J.Narayanasamy, Senior Standing counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.256 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 F.No.390/Misc/30/2023-JC, dated 02.11.2023. 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 The Appeal is dismissed as withdrawn.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 will be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.256 of 2022 To 1.The Commissioner of Income Tax, Ward I, Tuticorin 2.The Income Tax Appellate Tribunal, Madras “D” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.256 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.256 of 2022 01.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm )

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