THE COMMISSIONER OF vs. M/S.OPG RENEWABLE ENERGY

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TCA/9/2016HC Madras03 July 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Revenue's counsel, Ms. Pushpa, stated that the monetary limit involved in the appeal was below the limits prescribed by Circular No.05/2024 and Circular No.09/2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The counsel further stated that she had instructions to withdraw the appeal for this reason, and that the withdrawal was solely based on the monetary limit and did not concede the Department's stand. The Court accepted this submission and accordingly dismissed the appeal as withdrawn. No order as to costs was made.

What were the facts?

This appeal, T.C.A.No.9 of 2016, was filed by the Commissioner of Income Tax, Chennai (the Revenue) against an order dated 29.05.2015 passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent is M/s. OPG Renewable Energy Pvt Ltd. The appeal was listed for hearing before the High Court of Judicature at Madras. The Revenue's counsel appeared, but the respondent did not appear.

What were the issues?

1. Whether the appeal is maintainable in light of the monetary limits prescribed by CBDT Circulars No.05/2024 dated 15.03.2024 and No.09/2024 dated 17.09.2024? (Question of law) The Revenue's contention, as presented by its counsel, was that the monetary limit involved in this appeal is below the prescribed limits in the aforementioned CBDT circulars. Consequently, the Revenue sought to withdraw the appeal. The judgment does not record any specific arguments from the respondent as they did not appear.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.9 of 2016

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.9 of 2016 The Commissioner of Income Tax Chennai. .. Appellant Vs. M/s. OPG Renewable Energy Pvt Ltd No.6, Sardar Patel Road Guindy, Chennai 600 032 PAN: AAACO9714A .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 29.05.2015 passed in ITA No.2058/Mds/2013 on the file of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. For Appellant : Ms.V.Pushpa For Respondent : No appearance __________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm ) T.C.A.No.9 of 2016

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Ms.Pushpa 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 she 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.)

03.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl __________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm ) T.C.A.No.9 of 2016

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: 08/07/2025 08:34:50 pm ) T.C.A.No.9 of 2016

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.9 of 2016

03.07.2025 __________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/07/2025 08:34:50 pm )

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