THE COMMISSIONER OF INCOME TAX vs. M/S. JENNYS HOTEL PVT LTD.,

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TCA/336/2021HC Madras08 July 2025Bench: Honourable The CHIEF JUSTICE5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Chief Justice and Mr. Justice Sunder Mohan, dismissed the appeal as withdrawn. The decision was based on the appellant's submission that the monetary limit of the appeal fell below the threshold stipulated in a recent circular. The court accepted the counsel's statement that the withdrawal was motivated by this procedural aspect and not by any concession on the merits of the case. No order was made as to costs. The judgment did not address any substantive income tax issues, as the appeal was disposed of on the ground of withdrawal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Trichy (appellant) against M/s. Jennys Hotel Pvt Ltd. (respondent). The appeal challenged an order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated January 18, 2018, in I.T.A.No.1657/Mds/2015. The specific assessment year(s) and the amount in dispute were not explicitly stated in the provided text. The procedural history leading to this High Court appeal involves the Tribunal's order being challenged by the Revenue.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was withdrawn. The primary matter before the High Court was the appellant's request to withdraw the appeal. The appellant's counsel stated that the monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024 dated September 17, 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Consequently, the counsel had instructions to withdraw the appeal. The appellant's counsel clarified that the withdrawal was solely due to the monetary limit and did not involve conceding the Department's stand.

AI-generated summary — verify with the full judgment below

TCA No.336 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.07.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.336 of 2021 The Commissioner of Income Tax, Trichy : Appellant versus M/s.Jennys Hotel Pvt Ltd., No.3/14, Mcdonalds Road, Cantonment, Trichy PAN AABCJ 1281 G : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 18.1.2018 in I.T.A.No.1657/Mds/2015. For Appellant : Mr.J.Narayanasamy, Senior Standing Counsel For Respondent : Mr.A.S.Sriraman Page 1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.336 of 2021 JUDGMENT (Delivered by the Hon'ble Chief Justice) Mr.Narayanasamy 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. 3. The appeal is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 08.07.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.336 of 2021 Page 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.336 of 2021 To 1.The Commissioner of Income Tax, Trichy 2.The Income Tax Appellate Tribunal, Madras “C” Bench, Chennai Page 4 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.336 of 2021 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.336 of 2021 08.07.2025 Page 5 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am )

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