THE COMMISSIONER OF INCOME TAX vs. M/S.CMA CGM SHARED SERVICES

TCA/334/2020HC Madras01 July 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The High Court of Judicature at Madras held that the appeal is dismissed as withdrawn.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 F.No.390/Misc/30/2023-JC, dated 02.11.2023, and accordingly, sought to withdraw the appeal. The Court noted that the withdrawal was based on the monetary limit and not on merits. Consequently, the appeal was dismissed as withdrawn, with no order as to costs. No specific issue regarding the merits of the original appeal was decided.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Chennai (the Revenue) against an order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 25.10.2019, passed in I.T.A.No.76/Chny/2018. The respondent is M/s.CMA CGM Shared Services Centre (India) Pvt Ltd. The appeal was heard by the High Court of Judicature at Madras. The Revenue's counsel stated that the monetary limit involved in the appeal was below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023, and that he had instructions to withdraw the appeal on this basis.

What were the issues?

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 Whether the appeal filed by the Revenue is to be dismissed as withdrawn due to being below the prescribed monetary limit for appeals, as per Circular F.No.390/Misc/30/2023-JC.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

AI-generated summary — verify with the full judgment below

TCA No.334 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.334 of 2020 The Commissioner of Income Tax, Chennai : Appellant versus M/s.CMA CGM Shared Services Centre (India) Pvt Ltd. No.32A and B, Ambit IT Park, 8th Floor, Ambattur Industrial Estate, Chennai 600 058 PAN AACCC7454R : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, Chennai, dated 25.10.2019 passed in I.T.A.No.76/Chny/2018. For Appellant : Mr.T.Ravi Kumar For Respondent : Mr.R.Venkatanarayanan, for M/s.Subbaraya Aiyar Padmanabhan and Ramanan Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.334 of 2020 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Ravi Kumar states that the monetary limit involved in this appeal is

below

the

monetary

limit

prescribed

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.) 01.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.334 of 2020 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “D” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm ) TCA No.334 of 2020 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.334 of 2020 01.07.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 07:42:42 pm )

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