The Pr. Commissioner of Income tax-4 vs. M/s. Rajsriya Automotive Industries Pvt.Ltd

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TCA/289/2023HC 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 Chief Justice and Mr. Justice Sunder Mohan, dismissed the appeal as withdrawn. The Court noted the submission by the Revenue's counsel that the appeal was being withdrawn due to the monetary limit prescribed by recent circulars from the Ministry of Finance. The counsel explicitly stated that the withdrawal was without conceding the Department's stand. Consequently, the appeal was disposed of on this procedural ground, and no decision was made on the merits of the case. The Court also ordered no order as to costs.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - 4, Chennai (the Revenue) against an order dated 25.07.2022 passed by the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. The respondent in the appeal is M/s. Rajsriya Automotive Industries Pvt Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The specific assessment year(s) and the amount in dispute are not explicitly mentioned in the provided text. The procedural history leading to the Tribunal's order is not detailed.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was the Revenue's decision to withdraw the appeal. The Revenue's counsel stated that the monetary limit involved in the appeal was 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's counsel sought to withdraw the appeal. The Revenue's withdrawal was stated to be solely due to the monetary limit and without conceding the Department'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.289 of 2023

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.289 of 2023 The Principal Commissioner of Income Tax - 4 Chennai. .. Appellant Vs. M/s. Rajsriya Automotive Industries Pvt Ltd. Ground Floor, 95, Harrington Road Chetpet, Chennai 600 031 PAN: AABCR4226K .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 25.07.2022 passed in ITA No.197/CHNY/2022 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. For Appellant : Mrs.V.Pushpa Senior Standing Counsel For Respondent : Mr.A.S.Sriraman __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) T.C.A.No.289 of 2023

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 __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) T.C.A.No.289 of 2023

Neutral Citation : Yes/No kpl To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Deputy Commissioner of Income Tax Corporate Circle 5(1) Chennai.

__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) T.C.A.No.289 of 2023

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.289 of 2023

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am )

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