THE COMMISSIONER OF vs. M/S. R.R. DONNELLEY

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TCA/283/2016HC Madras03 June 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 Justice Sunder Mohan, dismissed the appeal as withdrawn. The decision was based on the submission by the Revenue's counsel that the monetary limit of the appeal fell below the prescribed threshold as per CBDT Circular No. 09/2024. The counsel explicitly stated that the withdrawal was solely on account of this monetary limit and not an admission of the Department's position. No decision was made on the merits of the case. The Court ordered no costs. The specific findings of the ITAT or the grounds of appeal were not adjudicated upon.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chennai, against an order dated 24.08.2015 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, Chennai. The appeal pertains to Assessment Year 2006-07 and challenges the Tribunal's decision concerning M/s. R.R. Donnelley India Outsource Pvt. Ltd. The procedural history leading to this appeal involves the assessee's original assessment, potential appeals to lower authorities, and finally, the order from the ITAT which is now under challenge before the High Court. The specific grounds of appeal and the amounts in dispute are not detailed in the provided text.

What were the issues?

The primary issue before the High Court was whether to proceed with the appeal filed by the Revenue. The Revenue's counsel, Ms. Pushpa, stated that the monetary limit involved in the appeal was below the threshold prescribed in Circular No. 09/2024 dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, she informed the Court that she had instructions to withdraw the appeal. The assessee's contentions are not recorded as the appeal was withdrawn before any substantive arguments were made. The withdrawal was explicitly stated to be due to the monetary limit and without conceding the Department's stand.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.283 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.283 of 2016 The Commissioner of Income Tax, Chennai. .. Appellant -vs- M/s.R.R.Donnelley India Outsource Pvt. Ltd., (formerly known as Astron Document Management Pvt. Ltd.), 43A, 1st Main Road, R.A.Puram, Chennai 600 028. PAN: AABCH1990A .. Respondent Prayer: Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 24.08.2015 passed in I.T.A.No.2049/Mds/2012 on the file of Income Tax Appellate Tribunal, Madras "A" Bench, Chennai, for the Assessment Year 2006-07. For Appellant : M/s.V.Pushpa Sr. Standing Counsel For Respondent

: Mr.N.V.Balaji * * * * * Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) T.C.A.No.283 of 2016 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.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.) 03.06.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) T.C.A.No.283 of 2016 To 1. The Income Tax Appellate Tribunal, Madras "A" Bench, Chennai. 2. The Commissioner of Income Tax, Central I, 108, Nungambakkam High Road, Chennai 600 034. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) T.C.A.No.283 of 2016 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A.No.283 of 2016 03.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm )

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