THE COMMISSIONER OF INCOME TAX vs. JENNYS HOTEL PVT LTD

TCA/350/2021HC Madras08 July 2025Bench: Honourable The CHIEF JUSTICE5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, based on the submission of the Revenue's counsel, dismissed the appeal as withdrawn. The court noted that the withdrawal was instructed due to the monetary limit stipulated in CBDT Circular No.09/2024, and that this withdrawal did not concede the Department's position on the merits of the case. The principle derived from this judgment is that an appeal can be withdrawn by the Revenue if it falls below the prescribed monetary limits, without prejudice to the Department's stance on the underlying issues. No order as to costs was made. No issues were expressly left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The Commissioner of Income Tax, Trichy (the Revenue) filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Madras “C” Bench, Chennai, dated 18.1.2018 in I.T.A.No.1349/Mds/2014. The appeal was filed concerning M/s.Jennys Hotel Pvt Ltd. The specific assessment year(s) and the amount in dispute were not explicitly stated in the provided text. The procedural history leading to the High Court appeal involves the ITAT's order which is now under challenge.

What were the issues?

The High Court was not called upon to decide any substantive issues of law or fact. The primary matter before the court was the Revenue's request to withdraw the appeal. The Revenue's counsel stated that the monetary limit involved in the appeal was 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. The Revenue clarified that the withdrawal was solely due to the monetary limit and not an admission or concession regarding the Department's stand on the merits of the case.

AI-generated summary — verify with the full judgment below

TCA No.350 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.350 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.1349/Mds/2014. 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.350 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.350 of 2021 Page 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 10/07/2025 11:33:08 am ) TCA No.350 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.350 of 2021 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(tar) TCA No.350 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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