THE PRINCIPAL COMMISSIONER OF INCOME TAX 3 vs. R. JAYAKUMAR

TCA/284/2024HC Madras2024/MHC/392925 November 2024Bench: Honourable Dr Justice ANITA SUMANTH2 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 that the Income-Tax Department does not wish to pursue the appeal for assessment year 2015-16 and seeks withdrawal of the same due to low tax effect, as per Circular No. 9 of 2024 dated 17.09.2024. Accordingly, the Court dismissed the tax case appeal as withdrawn. The question of law was left open to be decided in an appropriate matter. No specific finding was given on the merits of the case, and no operative directions were issued other than the dismissal as withdrawn.

What were the facts?

The Principal Commissioner of Income Tax – 3, Chennai (the Revenue) filed an appeal before the High Court of Judicature at Madras against an order dated 11.04.2022 passed by the Income Tax Appellate Tribunal (ITAT) in I.T.A.No.2960/Chny/2018 concerning assessment year 2015-16. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent, Shri R. Jayakumar (the assessee), did not appear before the High Court. The Revenue sought withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed as withdrawn in light of the low tax effect and the departmental circular. The Revenue argued that it did not wish to pursue the appeal for assessment year 2015-16 and sought withdrawal based on Circular No. 9 of 2024 dated 17.09.2024, which pertains to low tax effect. The Revenue relied on this circular to justify its request for withdrawal. The Respondent/assessee did not make any submissions as there was no appearance on their behalf.

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.284 of 2024

I.T.A.No.2960/Chny/2018

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

2024:MHC:3929 T.C.(A)No.284 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.11.2024 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(A)No.284 of 2024 The Pr. Commissioner of Income Tax – 3, Chennai. .... Appellant vs Shri R.Jayakumar .... Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order dated 11.04.2022 made in I.T.A.No.2960/Chny/2018 in respect of assessment year 2015-16. For Appellant : Mr.J.Narayanasamy Senior Standing Counsel For Respondent : No appearance 1/2 https://www.mhc.tn.gov.in/judis T.C.(A)No.284 of 2024 Dr.ANITA SUMANTH,J. AND G.ARUL MURUGAN,J. JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) There is no appearance for the respondent. 2. Mr.J.Narayanasamy, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal qua assessment year 2015- 16 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 3. Recording the aforesaid submission, this tax case appeal is 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

25.11.2024 Index:Yes/No Neutral Citation:Yes Speaking order T.C.(A)No.284 of 2024 2/2 https://www.mhc.tn.gov.in/judis

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