Commissioner Of Income Tax vs. M/s. EOS GmbH India Branch Office

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TCA/59/2025HC Madras11 September 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court, in view of the submission made by the learned counsel for the appellant/Revenue that the case has a low tax effect and that the appellant does not wish to proceed with the matter in light of Circular No.05/2024 and Circular No.09/2024, dismissed the appeal. The Court noted that the question of law may be kept open for consideration in an appropriate matter. The operative direction was the dismissal of the appeal. No specific issue was left undecided, as the appeal was disposed of on the Revenue's request.

What were the facts?

The Revenue, Commissioner of Income Tax (International Taxation), Chennai, filed an appeal under Section 260A of the Income-tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT), Madras 'D' Bench, dated 22.12.2023 in IT (TP) A No.16/Chny/2021. The respondent is EOS GmbH India Branch Office. The appeal was heard by the High Court of Judicature at Madras. The Revenue's counsel, on instructions, submitted that the case had a low tax effect. Consequently, the Revenue did not wish to proceed with the matter, citing Circular No.05/2024 and Circular No.09/2024.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be proceeded with, given the low tax effect and the Revenue's submission not to pursue the matter. The Revenue, through its counsel, stated that it did not wish to proceed with the appeal in view of the low tax effect and the relevant CBDT circulars. The Revenue also indicated that the question of law could be kept open for consideration in an appropriate matter. The judgment does not record any specific arguments from the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.59 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 11.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.59 of 2025 and C.M.P.No.6937 of 2025 Commissioner of Income Tax International Taxation, Chennai - 600 034. Appellant Vs EOS GmbH India Branch Office No. 36, Ground Floor, Sivananda Nagar, Kolathur, Chennai – 600 009. Respondent PRAYER

: Appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “D” Bench, dated 22.12.2023 in IT (TP) A No.16/Chny/2021. ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/09/2025 05:45:23 pm ) T.C.A.No.59 of 2025 For Appellant: Mr.Dinesh for Mr.Karthik Ranganathan [Through VC] JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard Mr.Dinesh, learned counsel for the appellant/Revenue, who is appearing through video-conferencing. 2. Mr.Dinesh, learned counsel for the appellant, on instructions from Mr.Karthik Ranganathan, learned Senior Standing Counsel, fairly submits that it is a case having low tax effect. Therefore, in view of the 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, the appellant/Revenue does not wish to proceed with the matter, though the question of law may be kept open for consideration in the appropriate matter. ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/09/2025 05:45:23 pm ) T.C.A.No.59 of 2025 In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. Consequently, interim application stands closed. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

11.09.2025 Index : Yes/No Neutral Citation : Yes/No sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Joint Commissioner of Income Tax (HQ) and Secretary, Dispute Resolution Panel-2 A Wing, 4th Floor, Kendriya Sadan Koramangala, Bengaluru – 560 034. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/09/2025 05:45:23 pm ) T.C.A.No.59 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (sasi)

T.C.A.No.59 of 2025

11.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/09/2025 05:45:23 pm )

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