THE COMMISSIONER OF INCOME TAX vs. M/S.DHARANI SUGARS AND CHEMICALS LTD

TCA/935/2019HC 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 Revenue stated that the monetary limit involved in the appeal was below the limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023. Based on instructions received, the counsel sought to withdraw the appeal. The Court was informed that the withdrawal was only due to the monetary limit and not an admission on the part of the Department regarding its stand. The High Court, therefore, dismissed the appeal as withdrawn. No specific findings were made on the merits of the original dispute before the ITAT, as the appeal was withdrawn before any substantive adjudication.

What were the facts?

The Commissioner of Income Tax, Chennai (the Revenue) filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Madras “C” Bench, Chennai, dated 17-05-2019 in ITA.No.3454/Chny/2018. The assessee is M/s. Dharani Sugars & Chemicals Ltd. The appeal was filed by the Revenue. The procedural history involves the Revenue filing this appeal after an order was passed by the ITAT.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limit prescribed in Circular F.No.390/Misc/30/2023-JC, dated 02.11.2023? (Question of law) The Revenue's contention, as presented by its counsel, was that the monetary limit involved in the appeal was below the prescribed limit in the aforementioned circular. Consequently, the counsel had instructions to withdraw the appeal. The Revenue stated that the withdrawal was solely based on the monetary limit and did not involve conceding the Department's stand on merits. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

TCA No.935 of 2019 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 TCA No.935 of 2019 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Dharani Sugars & Chemicals Ltd., No.57, PGP House, Sterling Road, Nungambakkam, Chennai 600 034 PAN AAACD1281F : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “C” Bench Chennai dated 17-05-2019 in ITA.No.3454/Chny/2018. For Appellant : Mr.Ravi Kumar T. Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA No.935 of 2019 JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.Ravi Kumar states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023- JC, dated 02.11.2023. 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. The Appeal is 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 tar Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA No.935 of 2019 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “C” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA No.935 of 2019 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA No.935 of 2019 10.06.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm )

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