PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. T.R.SHANMUGASUNDARAM

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TCA/266/2024HC Madras2024/MHC/392822 November 2024Bench: Honourable Dr Justice ANITA SUMANTH3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned Senior Standing Counsel for the appellant/Department. The Department expressed its unwillingness to pursue the appeals for the listed assessment years due to the low tax effect, as per Circular No. 9 of 2024. Consequently, the Court dismissed the tax case appeals and the connected miscellaneous petitions as withdrawn. The judgment explicitly stated that the question of law remains open to be decided in an appropriate matter. No specific findings were made on the merits of the case, as the appeals were withdrawn by the Revenue.

What were the facts?

The appeals were filed by the Principal Commissioner of Income-Tax -I, Coimbatore (the Revenue) against orders of the Income Tax Appellate Tribunal, Madras 'A' Bench. The assessee in these appeals is T.R. Shanmugasundaram. The appeals challenge orders passed by the ITAT for various assessment years ranging from 2009-10 to 2015-16. The Revenue, through its learned Senior Standing Counsel, submitted that it did not wish to pursue these appeals. This decision was based on the low tax effect per Circular No. 9 of 2024 dated 17.09.2024. The appeals and connected miscellaneous petitions were listed for hearing before the High Court.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeals filed under Section 260A of the Income Tax Act, 1961, due to low tax effect, as per Circular No. 9 of 2024. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its learned Senior Standing Counsel, submitted that it does not wish to pursue the appeals for the specified assessment years. This decision is based on the low tax effect, citing Circular No. 9 of 2024 dated 17.09.2024. The Revenue sought withdrawal of these appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

T.C.(A)No.266 of 2024
ITA No.644/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

2024:MHC:3928 T.C.A.Nos.266 of 2024 etc. batch IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.11.2024 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(A) Nos.266,193, 196, 201, 263, 267, 268, 270, 271, 272 and 265 of 2024 and CMP Nos. 24955, 24863, 19699, 19924, 20347, 24747, 24760, 24824, 24829 and 24859 of 2024 T.C.(A)No.266 of 2024: Principal Commissioner of Income-Tax -I, Coimbatore. .. Appellant vs T.R.Shanmugasundaram .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 14.02.2022 in ITA No.644/Chny/2019. For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel C O M M O N JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.Karthik Ranganathan, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income- Tax Department does not wish to pursue these appeals qua the following https://www.mhc.tn.gov.in/judis T.C.A.Nos.266 of 2024 etc. batch DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J. assessment years and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. TC(A) No. Assessment year 193 of 2024 2012-13 196 of 2024 2014-15 201 of 2024 2010-11 263 of 2024 2014-15 265 of 2024 2011-12 267 of 2024 2012-13 268 of 2024 2010-11 270 of 2024 2009-10 271 of 2024 2011-12 272 of 2024 2015-16 266 of 2024 2009-10 2. Recording the aforesaid submission, these tax case appeals and the connected Miscellaneous Petitions are dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. [A.S.M., J] [G.A.M., J] sl

22.11.2024 Index:Yes/No Neutral Citation:Yes speaking order T.C.(A) Nos.266,193, 196, 201, 263, 267, 268, 270, 271, 272 and 265 of 2024 and CMP Nos. 24955, 24863, 19699, 19924, 20347, 24747, 24760, 24824, 24829 and 24859 of 2024 https://www.mhc.tn.gov.in/judis T.C.A.Nos.266 of 2024 etc. batch https://www.mhc.tn.gov.in/judis

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