Commissioner Of Income Tax vs. The Commercial Employees Co Operative Society Limi

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TCA/30/2025HC Madras30 January 2025Bench: 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. The Department expressed its unwillingness to pursue the appeal concerning assessment year 2018-19, citing the low tax effect as per Circular No. 9 of 2024. Consequently, the Court dismissed the tax case appeal as withdrawn. The Court explicitly stated that the questions of law remain open to be decided in an appropriate future matter. No specific findings on the merits of the case were made, as the appeal was withdrawn by the Revenue.

What were the facts?

This matter concerns Tax Case Appeal (TCA) No. 30 of 2025 filed by the Commissioner of Income Tax, Chennai (the Revenue), against The Commercial Employees Co Operative Society Limited (the Assessee). The appeal pertains to the assessment year 2018-19. The Revenue appeared before the High Court of Judicature at Madras and indicated its intention not to pursue the appeal. The reason cited for withdrawal was the low tax effect, in line with Circular No. 9 of 2024 dated 17.09.2024.

What were the issues?

1. Whether the Income-Tax Department should be permitted to withdraw the appeal due to low tax effect, as per Circular No. 9 of 2024. Assessee's Contentions: The judgment does not record any specific contentions from the Assessee. The Assessee is the sole respondent in the appeal. Revenue's Contentions: The Revenue, through its Senior Standing Counsel, submitted that it does not wish to pursue the appeal for the assessment year 2018-19. This decision is based on the low tax effect, in accordance with Circular No. 9 of 2024 dated 17.09.2024.

AI-generated summary — verify with the full judgment below

TCA NO. 30 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 30 of 2025 Commissioner Of Income Tax Chennai. Appellant(s) Vs The Commercial Employees Co Operative Society Limited 37C, Sembudoss Street, George Town, Chennai - 600 001. Respondent(s) TCA NO. 30 of 2025 For Appellant(s): Mr.J.Narayanaswamy, Senior Standing Counsel For The Appellant. For Respondent(s): M/s. Suhrith Parthasarathy Arun Karthik Mohan For Sole Respondent, In Sr Stage JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.Narayanasamy, learned Senior Standing Counsel, appearing for the appellant/Department would submit that the Income-Tax Department does not wish to pursue this appeal relating to assessment year 2018 – 19 and seeks withdrawal of the same on account of the low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. https://www.mhc.tn.gov.in/judis Dr.ANITA SUMANTH,J. AND G.ARUL MURUGAN,J. 2. Recording the aforesaid submission, this tax case (appeal) is dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 30-01-2025 sl TCA NO. 30 of 2025 To 1. The Commercial Employees Co Operative Society Limited 37C, Sembudoss Street, George Town, Chennai - 600 001. TCA NO. 30 of 2025 https://www.mhc.tn.gov.in/judis

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