Principal Commissioner of Income Tax vs. M/s. Nimbeon Intertechnologies Pvt. Ltd.,

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TCA/277/2022HC Madras03 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Hon'ble Chief Justice and Mr. Justice Sunder Mohan, considered the submission made by the counsel for the appellant (revenue). The counsel stated that the monetary limit of the appeal was below the limits prescribed by Circular No.05/2024 and Circular No.09/2024. Consequently, the counsel had instructions to withdraw the appeal. The Court noted that the withdrawal was based on the monetary limit and did not involve conceding the Department's position. Therefore, the appeal was dismissed as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Corporate Ward-4(2), Chennai (the appellant/revenue) against an order dated 18.04.2022 passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. The order under challenge was in ITA No.2833/CHNY/2019. The respondent in the appeal is M/s. Nimbeon Intertechnologies Pvt Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The appeal was listed for hearing before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable in light of the monetary limits prescribed by CBDT Circulars? The revenue, through its counsel Ms. Pushpa, stated that the monetary limit involved in the 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 revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the assessee's stand.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.277 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.277 of 2022 Principal Commissioner of Income Tax Corporate Ward-4(2) Chennai 600 034. .. Appellant Vs. M/s. Nimbeon Intertechnologies Pvt Ltd. No.37, Second Cross Street East Shenoy Nagar Chennai 600 030 PAN: AABCN8999D .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 18.04.2022 passed in ITA No.2833/CHNY/2019 on the file of the Income Tax Appellate Tribunal, Madras 'C' 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.277 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.277 of 2022

To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) 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.277 of 2022

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.277 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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