The Pr Commissioner of Income Tax -1 vs. M/s. Anand Engineering Products Pvt Ltd

TCA/345/2023HC Madras27 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel sought withdrawal of the appeal on account of low tax effect, as per Circular No. 9 of 2024. The Court acknowledged the request for withdrawal and, in light of this, did not press the issue of service on the respondent. Consequently, the Court decided to dismiss the appeal as withdrawn, keeping the questions of law alive for determination in an appropriate future case. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax-1, Chennai, filed an appeal before the High Court of Judicature at Madras against an order concerning M/s. Anand Engineering Products Pvt Ltd for the assessment year 2013-14. Private notice was ordered on July 6, 2023, but service attempts were unsuccessful as the assessee had reportedly left the premises. The Revenue's counsel, Mr. T. Ravi Kumar, a Senior Standing Counsel, informed the Court that the Revenue did not wish to pursue the appeal and sought its withdrawal. This decision was based on Circular No. 9 of 2024 dated September 17, 2024, concerning low tax effect.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn based on the Revenue's request and the applicable circular regarding low tax effect. (Question of procedure/administrative policy) The Revenue argued that it wished to withdraw the appeal due to a low tax effect, citing Circular No. 9 of 2024. The Revenue's counsel explicitly stated they did not wish to pursue the appeal. The judgment does not record any arguments from the respondent assessee.

AI-generated summary — verify with the full judgment below

TCA NO. 345 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 345 of 2023 The Pr Commissioner of Income Tax -1 Chennai. Appellant(s) Vs M/s. Anand Engineering Products Pvt Ltd No. 12/18, Abirami Flats, Ground Floor, Ramakrishna Street, T. Nagar, Chennai - 600 017, PAN - AAFCA1512R. Respondent(s) TCA NO. 345 of 2023 For Appellant(s): Mr.T.Ravi Kumar, Senior Standing Counsel For The Appellant. For Respondent(s): Not Ready In Notice For The Respondent. ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) Private notice was ordered on 06.07.2023, which, as per the affidavit of service, was attempted to be served on the respondent but was returned stating that the assessee has left the premises. 2. Mr.T.Ravi Kumar, learned Senior Standing Counsel appearing for the Income Tax https://www.mhc.tn.gov.in/judis Department does not wish to pursue this appeal and seeks withdrawal of the same on account of low tax effect per Circular bearing No.9 of 2024 dated 17.09.2024. 3. In light of the fact that Mr.Ravikumar, learned Senior Standing Counsel for the appellant only seeks withdrawal of this appeal, we do not press the aspect of service. 4. Hence, keeping the questions of law alive for determination in an appropriate case, this appeal relating to assessment year 2013-14 is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 27-01-2025 sl TCA NO. 345 of 2023 To 1. M/s. Anand Engineering Products Pvt Ltd No. 12/18, Abirami Flats, Ground Floor, Ramakrishna Street, T. Nagar, Chennai - 600 017, PAN - AAFCA1512R. https://www.mhc.tn.gov.in/judis

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