THE COMMISSIONER OF INCOME TAX vs. M/S.AVIGNA HOUSING PVT LTD

TCA/454/2021HC Madras11 June 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's request to withdraw the appeal. The Court noted that 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. Consequently, the Revenue sought leave to withdraw the appeal, clarifying that this withdrawal was based on the monetary limit and not an admission on the merits. The Court found no reason to object to this request. Therefore, the appeal was dismissed as withdrawn. No order as to costs was made. The specific findings of the ITAT on the merits of the case were not discussed or decided by the High Court, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chennai (Revenue) against an order dated 31.12.2020 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, in ITA No.521/Mds/2019. The assessment year in question was 2015-16. The assessee is M/s. Avigna Housing Pvt. Ltd. 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.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed by CBDT Circular No.09/2024? (Question of law) The Revenue's contention was that the monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024, and therefore, sought leave to withdraw the appeal. The Revenue clarified that the withdrawal was solely due to the monetary limit and did not concede the Department's stand on the merits of the case. No specific arguments were recorded for the assessee.

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 A Bench, Chennai for the

T.C.A. No.454 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.454 of 2021 The Commissioner of Income Tax, Chennai. .. Appellant -vs- M/s.Avigna Housing Pvt. Ltd., Plot No.1822, 1st Block, 13th Main Road, Anna Nagar, Chenani 600 040. PAN: AAKCA6239J .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 31.12.2020 passed in ITA No.521/Mds/2019 on the file of Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai for the Assessment Year 2015-16. For Appellant : Mr.T.Ravikumar Sr. Stdg. Counsel For Respondent : Mr.R.Sivaraman Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 08:53:15 pm ) T.C.A. No.454 of 2021 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Mr.Ravikumar 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.454 of 2021 To 1. The Income Tax Appellate Tribunal Madras 'A' 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.454 of 2021 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A. No.454 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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