COMMISSIONER OF INCOME TAX vs. M/S SICAGEN INDIA LTD

TCA/651/2017HC Madras17 July 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the counsel for the appellant (revenue) stated that the monetary limit involved in the appeal was below the limits prescribed by Circular No.05/2024 and Circular No.09/2024. Consequently, the counsel, acting on instructions, sought to withdraw the appeal. The court was informed that the withdrawal was based on the monetary limit and did not concede the Department's position. Therefore, the appeal was dismissed as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Chennai (the appellant/revenue) against an order dated 01.06.2016 passed by the Income Tax Appellate Tribunal ('A' Bench, Chennai) in ITA No.1923/MDS/2016. The respondent is M/s. Sicagen India Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The appeal was listed for hearing before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable in light of the monetary limits prescribed by CBDT Circulars. The appellant (revenue) argued that the monetary limit involved in this appeal is below the prescribed limit 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. Based on instructions received, the counsel sought to withdraw the appeal. The revenue clarified that the withdrawal was solely due to the monetary limit and not an admission of the assessee's stand. The respondent (assessee) did not appear before the court, and therefore, no arguments were recorded on their behalf.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.651 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.651 of 2017 Commissioner of Income Tax Chennai. .. Appellant Vs. M/s. Sicagen India Ltd. 4th Floor, SPIC House 88, Mount Road, Guindy Chennai 600 032. PAN: AAKCS5770J .. Respondent Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated 01.06.2016 in ITA No.1923/MDS/2016 on the file of Income Tax Appellate Tribunal 'A' Bench, Chennai. For Appellant : Mr.J.Narayanasamy Senior Standing Counsel For Respondent : No appearance __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm ) T.C.A.No.651 of 2017 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Narayanasamy 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 he 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.)

17.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm ) T.C.A.No.651 of 2017 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: 17/07/2025 08:44:03 pm ) T.C.A.No.651 of 2017 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.651 of 2017

17.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2025 08:44:03 pm )

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