COMMISSIONER OF INCOME TAX CIRCLE-I vs. SHRI V. SIVASUBRAMANIAN

TCA/895/2018HC Madras12 September 2025Bench: Honourable The CHIEF JUSTICE4 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal did not decide on the merits of the case. The Revenue, citing low tax effect and relevant CBDT circulars (Circular No.05/2024 and Circular No.09/2024), expressed its intention not to pursue the appeal. The Revenue requested that the questions of law be kept open. Based on the Revenue's submission, the High Court dismissed the appeal. The principle derived is that appeals can be withdrawn or not pressed by the Revenue based on low tax effect and administrative instructions, leading to dismissal without adjudication on the merits. No issue was expressly left undecided, as the appeal was dismissed on procedural grounds.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Tirunelveli (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT), Madras "B" Bench, dated 31.5.2018 in ITA No.1939/Chny/2017. The respondent is V.Sisvasubramanian, proprietor of Santhi Sweets, Tirunelveli Junction. The appeal was filed under Section 260A of the Income-tax Act, 1961. The judgment does not specify the assessment year(s) or the amount in dispute.

What were the issues?

The judgment does not explicitly frame questions of law for decision. The Revenue, represented by learned counsel, submitted that it is a case with a low tax effect. Consequently, the Revenue stated that in view of 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, it does not wish to proceed with the matter. The Revenue also requested that the questions of law proposed be kept open for consideration in an appropriate matter. The judgment records no argument for the respondent/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.895 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.895 of 2018 The Commissioner of Income Tax Circle 1 Tirunelveli Appellant Vs V.Sisvasubramanian Prop: Santhi Sweets Tirunelveli Junction Respondent PRAYER

: Appeal filed under Section 260A of the Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 31.5.2018 in ITA No.1939/Chny/2017. For Appellant: M/s.V.Mahalingam P.E.R.Mangala Suvigaran Standing Counsel ______________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.895 of 2018 JUDGMENT (Delivered by the Hon'ble Chief Justice) Heard learned counsel for the appellant/Revenue. 2. At the outset, learned counsel for the Revenue 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 questions of law proposed may be kept open for consideration in the appropriate matter. 3. In that view of the matter, the appeal stands dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J)

12.09.2025 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.895 of 2018 To: 1. The Assistant Registrar Income Tax Appellate Tribunal “B” Bench, Chennai. 2. The Commissioner of Income Tax (Appeals), Chennai-34. 3. The Assistant Commissioner of Income Tax, Central Circle-II, Madurai. ______________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm ) T.C.A.No.895 of 2018 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. bbr

T.C.A.No.895 of 2018

12.09.2025 ______________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/09/2025 04:36:05 pm )

Recent GST High Court judgments

Search GST case law →