THE COMMISSIONER OF INCOME TAX vs. THE RAILWAY EMPLOYEES CO-OP CREDIT SOCEITY LTD.,

TCA/398/2021HC Madras10 June 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras dismissed the appeals as withdrawn. The Revenue's counsel informed the Court that the appeals were being withdrawn due to the monetary limit prescribed by a recent circular, specifically Circular F.No.390/Misc/30/2023-JC dated 02.11.2023, which stipulated that appeals involving amounts below a certain threshold should not be pursued. The counsel clarified that this withdrawal was based solely on the monetary limit and did not involve any concession on the Department's substantive stand on the merits of the case. Therefore, no decision on the merits of the ITAT's orders was made by the High Court. The Court ordered no order as to costs.

What were the facts?

The appeals before the High Court of Judicature at Madras were filed by the Commissioner of Income Tax, Chennai, against the orders of the Income Tax Appellate Tribunal (ITAT), Madras 'C' Bench. The respondent in these appeals is M/s. Railway Employees Coop Credit Society Ltd. The appeals challenged the ITAT's decisions in ITA.No.1136/Chny/2018, ITA.No.1137/Chny/2018, and ITA.No.1138/Chny/2018. The appeals were filed by the Revenue. The judgment does not specify the assessment years or the amounts in dispute.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable in light of the monetary limit prescribed by Circular F.No.390/Misc/30/2023-JC dated 02.11.2023? (Question of law) Assessee's Contention: Not recorded as the appeals were withdrawn. Revenue's Contention: The Senior Standing Counsel for the appellant (Revenue) stated that the monetary limit involved in these appeals is below the prescribed limit in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Consequently, she had instructions to withdraw the appeals. The withdrawal was stated to be solely due to the monetary limit and without conceding the stand of the Department.

AI-generated summary — verify with the full judgment below

TCA Nos.398 to 400 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.06.2025 CORAM THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA Nos.398 to 400 of 2021 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Railway Employees Coop Credit Society Ltd., PB No.259/LB, Ashok Vihar Complex, Old Zoo Road, Near Central Railway Station, Chennai 600 003 PAN AADAT7303F : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “C” Bench Chennai dated 02.01.2019 in ITA.No.1136/Chny/2018, ITA.No.1137/Chny/2018 and ITA.No.1138/Chny/2018 For Appellant : Ms.R.Hemalatha, Senior Standing Counsel For Respondent : Mr.G.Baskar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:05 pm ) TCA Nos.398 to 400 of 2021 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Hemalatha states that the monetary limit involved in these appeals is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Counsel says that she has instructions, therefore, to withdraw the appeals. 2. Counsel also states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department. 3. The Appeals are dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 10.06.2025 Index : Yes/No Neutral Citation : Yes/No tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:05 pm ) TCA Nos.398 to 400 of 2021 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “C” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:05 pm ) TCA Nos.398 to 400 of 2021 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA Nos.398 to 400 of 2021 10.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 13/06/2025 05:40:05 pm )

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