PRINCIPAL COMMISSIONER OF INCOME TAX 2 vs. M/S. N.RAMALINGAM AND CO.,

TCA/309/2019HC Madras19 June 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, by its order dated June 19, 2025, dismissed the appeal as withdrawn. The Court noted the submission by the counsel for the appellant (Revenue) that the monetary limit involved in the appeal was below the limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated November 2, 2023, and that he had instructions to withdraw the appeal. The counsel further clarified that the withdrawal was only due to the monetary limit and without conceding the stand of the Department. Consequently, the appeal was dismissed as withdrawn, with no order as to costs. No specific issue was decided on merits.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Erode, against an order of the Income Tax Appellate Tribunal, Madras "C" Bench, Chennai, dated January 30, 2018, in I.T.A.No.1249/Mds/2016. The respondent is M/s.N.Ramalingam and Co. The appeal was heard by the High Court of Judicature at Madras on June 19, 2025. The counsel for the appellant stated that the monetary limit involved in the appeal was below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated November 2, 2023, and therefore, had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn due to the monetary limit prescribed by Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Assessee's Contention: Not recorded as the appeal was withdrawn by the Revenue. Revenue's Contention: The counsel for the appellant (Revenue) stated that the monetary limit involved in the appeal is below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023, and therefore, has instructions to withdraw the appeal. The withdrawal is stated to be solely due to the monetary limit and without conceding the stand of the Department.

AI-generated summary — verify with the full judgment below

TCA No.309 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.309 of 2019 The Principal Commissioner of Income Tax, No.252, Chandran Studio Building, Gandhiji Road, Erode 638 001 PAN AABFN3298A : Appellant versus M/s.N.Ramalingam and Co. No.252, Chandran Studio Building, Gandhiji Road, Erode 638 001 PAN: AAB FN 3298 A : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 30.01.2018 in I.T.A.No.1249/Mds/2016. For Appellant : Mr.Karthik Ranganathan, Senior Standing Counsel Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2025 08:50:29 pm ) TCA No.309 of 2019 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Karthik Ranganathan states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. 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. 3. The appeal is dismissed as withdrawn. There will be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 19.06.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2025 08:50:29 pm ) TCA No.309 of 2019 To 1.The Principal Commissioner of Income Tax, No.252, Chandran Studio Building, Gandhiji Road, Erode 638 001 2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2025 08:50:29 pm ) TCA No.309 of 2019 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.309 of 2019 19.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2025 08:50:29 pm )

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