THE COMMISSIONER OF INCOME TAX vs. M/S.C.SUBBA REDDY (HUF)

TCA/367/2021HC Madras11 June 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, acknowledging the submission made by the Revenue's counsel, ordered the appeal to be dismissed as withdrawn. The Revenue's counsel stated that the monetary limit involved in the appeal was below the threshold stipulated in Circular No.09/2024, and therefore, sought permission to withdraw the appeal. The counsel further clarified that the withdrawal was purely due to the monetary limit and did not imply any concession on the Department's stance on the merits of the case. Consequently, the Court dismissed the appeal as withdrawn, with no order as to costs. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chennai (Revenue) against an order dated 29.12.2016 passed by the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai. The appeal pertains to Assessment Year 2010-11 and concerns M/s.C.Subba Reddy (HUF) as the respondent assessee. The appeal was filed under Section 260A of the Income Tax Act, 1961. The Revenue's counsel informed the High Court 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. The Revenue sought leave to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn due to the monetary limit prescribed by CBDT Circular No.09/2024, as argued by the Revenue's counsel. The Revenue's contention is that the monetary limit involved in the appeal is below the prescribed limit in Circular No.09/2024, and therefore, they seek to withdraw the appeal. The Revenue explicitly stated that the withdrawal is solely based on the monetary limit and without conceding the stand of the Department on merits. The judgment does not record any specific arguments from the assessee's side on this procedural matter, as the appeal was withdrawn by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Madras B Bench, Chennai for the

T.C.A. No.367 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN Tax Case Appeal No.367 of 2021 The Commissioner of Income Tax, Chennai. .. Appellant -vs- M/s.C.Subba Reddy (HUF), Sukriti, 19/1, Third Cross Street, R.A.Puram, Chennai 600 028. PAN: AACHC2523G .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 29.12.2016 passed in ITA No.936/Mds/2016 on the file of Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai for the Assessment Year 2010-11. For Appellant : Mrs.R.Hemalatha Stdg. Counsel For Respondent : Mr.G.Tarun for M/s.S.Sridhar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:15 pm ) T.C.A. No.367 of 2021 ORDER (Order of the Court was made by the Hon'ble Chief Justice) M/s.Hemalatha 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 leave be given 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 11.06.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:15 pm ) T.C.A. No.367 of 2021 To 1. The Income Tax Appellate Tribunal Madras 'B' Bench. 2. The Commissioner of Income Tax, Chennai. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:15 pm ) T.C.A. No.367 of 2021 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A. No.367 of 2021 11.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:15 pm )

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