Principal Commissioner Of Income Tax vs. KNR Manivannan

TCA/77/2025HC Madras10 June 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) submitted that the monetary limit involved in the appeal was below the prescribed limit in Circular No.09/2024 dated 17.09.2024 and requested permission to withdraw the appeal. The withdrawal was explicitly stated to be based on the monetary limit and not on merits, meaning the Department did not concede its stand. Consequently, the Court ordered the appeal to be dismissed as withdrawn. No order as to costs was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Central Circle 3(1), Chennai, against an order dated 29.11.2023 passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai, for the Assessment Year 2012-13. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent in the appeal is KNR Manivannan. The matter was listed before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the monetary limit prescribed in Circular No.09/2024 dated 17.09.2024? Contentions: Assessee: The counsel for the appellant (Revenue) stated 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, and sought leave to withdraw the appeal on this ground. The withdrawal was stated to be solely due to the monetary limit and without conceding the stand of the Department.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B Bench, Chennai for the

T.C.A. No.77 of 2025 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 Tax Case Appeal No.77 of 2025 Principal Commissioner of Income Tax, Central Circle 3(1), Chennai. .. Appellant -vs- KNR Manivannan .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 29.11.2023 passed in ITA No.285/CHNY/2023 on the file of Income Tax Appellate Tribunal, 'B' Bench, Chennai for the Assessment Year 2012-13. For Appellant : Mr.R.Karthik For Respondent : Mr.Velpandian for M/s.G.Baskar Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/06/2025 07:27:39 pm ) T.C.A. No.77 of 2025 ORDER (Order of the Court was made by the Hon'ble Chief Justice) Even though the matter is not listed today, Mr.Karthik 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.) 10.06.2025 Index : Yes/No Neutral Citation : Yes/No Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/06/2025 07:27:39 pm ) T.C.A. No.77 of 2025 sra To 1. The Income Tax Appellate Tribunal 'B' Bench, Chennai. 2. The Principal Commissioner of Income Tax, Central Circle 3(1), Chennai. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/06/2025 07:27:39 pm ) T.C.A. No.77 of 2025 The Hon'ble Chief Justice and Sunder Mohan, J. (sra) T.C.A. No.77 of 2025 10.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 11/06/2025 07:27:39 pm )

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