THE COMMISSIONER OF INCOME TAX vs. M/S.APOLLO SINDHOORI HOTELS LTD

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TCA/986/2019HC 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 appellant (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. Consequently, the counsel had instructions to withdraw the appeal. The withdrawal was explicitly stated to be only due to the monetary limit and without conceding the stand of the Department. The Court accepted this submission and proceeded to dismiss the appeal as withdrawn. No decision was made on the merits of the case. There were no operative directions issued regarding remand or deletion, and no issue was left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The Commissioner of Income Tax, Chennai (the appellant/Revenue) filed an appeal before the High Court of Judicature at Madras against an order passed by the Income Tax Appellate Tribunal (ITAT), Madras “D” Bench, Chennai, dated 02.05.2019 in ITA.No.3222/Chny/2018. The respondent is M/s.Apollo Sindhoori Hotels Ltd. The appeal was filed against the order of the ITAT. The procedural history involves the Revenue filing this appeal before the High Court after the ITAT passed its order.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the revised monetary limits prescribed by 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, and therefore, it had instructions to withdraw the appeal. The withdrawal was stated to be solely due to the monetary limit and without conceding the Department's stand on merits. No specific arguments were recorded for the respondent (assessee) as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

TCA No.986 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.986 of 2019 The Commissioner of Income Tax, Chennai : Appellant versus M/s.Apollo Sindhoori Hotels Ltd., No.41, Anugraha Apartments, Uthamar Gandhi Salai, Nungambakkam, Chennai 600 034 PAN AAACO0347H : Respondent Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal Madras “D” Bench Chennai dated 02.05.2019 in ITA.No.3222/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.986 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.986 of 2019 To 1.The Commissioner of Income Tax, Chennai 2.The Income Tax Appellate Tribunal Madras “D” Bench Chennai Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 12/06/2025 04:00:33 pm ) TCA No.986 of 2019 THE HON'BLE CHIEF JUSTICE and SUNDER MOHAN, J. (tar) TCA No.986 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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