COMMISSIONER OF INCOME TAX II vs. M/S. KH LEATHER INDUSTRIES

PDF · subscribers
TCA/293/2016HC Madras04 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras held that the appeal stands dismissed as withdrawn. The Revenue's counsel informed the Court that the monetary limit involved in the appeal was below the limit prescribed in Circular No.09/2024, dated 17.09.2024, and consequently, they had instructions to withdraw the appeal. The counsel clarified that the withdrawal was solely based on the monetary limit and not an admission of the Department's stand being incorrect. Therefore, the Court dismissed the appeal as withdrawn, with no order as to costs. No specific issue regarding the ITAT's order was decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax II (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) “B” Bench, Chennai, dated 19.8.2015 in ITA No.1127/Mds/2015. The respondent in the appeal was KH Leather Industries Pvt Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras heard the appeal.

What were the issues?

1. Whether the appeal should be withdrawn by the Revenue. This question arises from the Revenue's counsel stating that the monetary limit involved in the appeal is below the prescribed limit in CBDT Circular No.09/2024 dated 17.09.2024, and therefore, they have instructions to withdraw the appeal. Assessee's Arguments: The judgment does not record any arguments from the assessee's side regarding the merits of the case. The assessee's counsel was present but did not argue the case on merits. Revenue's Arguments: The Revenue's counsel stated that the appeal is being withdrawn due to the monetary limit prescribed by CBDT Circular No.09/2024, and this withdrawal is without conceding the stand of the Department.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

TCA No.293 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.06.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No. 293 of 2016 Commissioner Of Income Tax II 121, Nungambakkam High Road, Chennai - 600 034. Appellant(s) Vs KH Leather Industries Pvt Ltd 266 (Old No. 829/1), Periyar EVR High Road, Kilpauk, Chennai - 600 010. Respondent(s) Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 19.8.2015 in ITA No.1127/Mds/2015. For Appellant(s): Mr.R.Karthik, Sr.Standing Counsel For Respondent(s): Mr.A.S.Sriraman __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.293 of 2016 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Karthik 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 he 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.)

04.06.2025 Index : Yes/No Neutral Citation : Yes/No sasi __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.293 of 2016 To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-8 121, Mahatma Gandhi Road, Chennai – 600 034. 3. The Deputy Commissioner of Income Tax Company Circle II (4) 121, Mahatma Gandhi Road, Aayakar Bhavan, New Block, VI Floor Chennai – 600 034. __________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm ) TCA No.293 of 2016 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. (sasi)

TCA No.293 of 2016

04.06.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/06/2025 08:57:11 pm )

Recent GST High Court judgments

Search GST case law →