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

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TCA/344/2021HC Madras08 July 2025Bench: Honourable The CHIEF JUSTICE5 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The High Court of Judicature at Madras held that the appeal is dismissed as withdrawn.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 reasoning provided by the appellant's counsel was that the monetary limit involved in the appeal was below the threshold stipulated in CBDT Circular No.09/2024, dated 17.09.2024. Based on these instructions, the counsel sought to withdraw the appeal. The Court accepted this submission and accordingly dismissed the appeal. The withdrawal was explicitly stated to be without prejudice to the Department's stand on the merits of the case. No specific issue on the merits of the original assessment or the Tribunal's order was decided. The operative direction was the dismissal of the appeal as withdrawn, with no order as to costs.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Trichy (the appellant/revenue) against the order of the Income Tax Appellate Tribunal, Madras “C” Bench, Chennai, dated 18.1.2018 in I.T.A.No.1543/Mds/2012. The respondent is M/s.Jennys Hotel Pvt Ltd. The appeal was heard by the High Court of Judicature at Madras. The counsel for the appellant stated that the monetary limit involved in this appeal is below the 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. Consequently, the counsel had instructions to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be withdrawn due to the monetary limit prescribed by CBDT Circular No.09/2024? (Question of procedure/policy) The appellant (revenue) argued that the monetary limit involved in the appeal is below the prescribed limit in CBDT Circular No.09/2024, and therefore, they have instructions to withdraw the appeal. The withdrawal is stated to be solely based on this monetary limit and without conceding the Department's stand on merits. The respondent (assessee) did not record any arguments as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

TCA No.344 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.344 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.1543/Mds/2012. 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.344 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.344 of 2021 Page 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.344 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.344 of 2021 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.344 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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