Principal Commissioner of Income Tax vs. Gajendramurthy Rangappa

PDF · subscribers
TCA/29/2026HC Madras18 March 2026Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant (revenue) stated that the monetary limit involved in the appeal was below the limit prescribed in Circular No.09/2024, dated 17.09.2024. The counsel further stated that they had instructions to withdraw the appeal, clarifying that the withdrawal was only due to the monetary limit and not a concession on the Department's stand. Consequently, the Court ordered that the tax case appeal stands dismissed as withdrawn.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, Coimbatore (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Chennai Bench, dated 09.09.2025 in ITA No.1583/Chny/2025. The respondent is Gajendramurthy Rangappa. The appeal was filed under Section 260A of the Income Tax Act, 1961. The learned counsel for the appellant stated that the monetary limit involved in the appeal was below the limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the CBDT. Consequently, the counsel had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal, filed under Section 260A of the Income Tax Act, 1961, should be dismissed as withdrawn due to the monetary limit prescribed by Circular No.09/2024. Contentions: Assessee: No specific contentions are recorded in the judgment as the appeal was withdrawn by the appellant. Revenue: The learned counsel for the appellant stated that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024 and sought to withdraw the appeal. The withdrawal was stated to be solely on account of the monetary limit and without conceding the stand of the Department.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.29 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.03.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.29 of 2026 The Principal Commissioner of Income Tax Coimbatore. Appellant Vs Gajendramurthy Rangappa D.No.3/207/A-T, Avalapall, Hosur – 635 109. Respondent PRAYER

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A SMC” Bench, Chennai, dated 9.9.2025 in ITA No.1583/Chny/2025. For Appellant: Mr.V.Mahalingam Sr. Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant states that the monetary limit involved in this appeal is below the monetary limit prescribed in ______________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/03/2026 01:50:21 pm ) T.C.A.No.29 of 2026 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. Learned counsel says that he has instructions to withdraw the appeal. 2. Learned counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The tax case appeal stands dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

18.03.2026 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Prl. Commissioner of Income Tax-1, Coimbatore. ______________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/03/2026 01:50:21 pm ) T.C.A.No.29 of 2026 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,

bbr T.C.A.No.29 of 2026

18.03.2026 ______________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/03/2026 01:50:21 pm )

Recent GST High Court judgments

Search GST case law →