PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.MEDUSA SERVICES PVT LTD.

TCA/434/2020HC Madras03 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel, Ms. Pushpa, stated that the monetary limit involved in the appeal was below the prescribed limits in Circular No.05/2024 and Circular No.09/2024, and therefore, she had instructions to withdraw the appeal. The counsel further clarified that the withdrawal was solely based on the monetary limit and did not involve conceding the Department's stand. Consequently, the Court dismissed the appeal as withdrawn. No specific finding was made on the merits of the case, and there were no operative directions other than the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Corporate Ward-4(1), Chennai against an order dated 19.02.2020 passed by the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. The respondent is M/s. Medusa Services Private Limited. The appeal was filed under Section 260A of the Income Tax Act, 1961. The monetary limit involved in the appeal was stated to be below the limits prescribed in Circular No.05/2024 and Circular No.09/2024 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.

What were the issues?

1. Whether the appeal is maintainable in light of the monetary limits prescribed by CBDT Circulars? (Question of law) The appellant (Revenue) argued that it had instructions to withdraw the appeal due to the monetary limit prescribed in Circular No.05/2024 and Circular No.09/2024, without conceding the stand of the Department. The respondent (Assessee) did not present any arguments as the appeal was withdrawn by the appellant.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

T.C.A.No.434 of 2020

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.434 of 2020 Principal Commissioner of Income Tax Corporate Ward-4(1) Chennai 600 034. .. Appellant Vs. M/s. Medusa Services Private Limited No.93 First Floor, Lakshmi Tower Arcot Road, Kodambakkam Chennai 600 024 PAN: AAECM1187F .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 19.02.2020 passed in ITA No.2416/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. For Appellant : Ms.V.Pushpa For Respondent : Mr.A.S.Sriraman __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm ) T.C.A.No.434 of 2020

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular No.05/2024 dated 15.03.2024 and 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 she 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. Appeal stands dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.)

03.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm ) T.C.A.No.434 of 2020

To 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals) Chennai.

__________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm ) T.C.A.No.434 of 2020

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.434 of 2020

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm )

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