The Principal Commissioner Of Income Tax v. Sivakumaran Pugazhendhi

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 The Principal Commissioner of Income Tax-4 Chennai 4.

..

Appellant Vs.

Sivakumaran Pugazhendhi No.70, Raja Agraharam Street Poonamallee, Chennai 600 056.

PAN: AIAPP7309R ..

Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order dated 21.09.2022 passed in ITA No.27/CHNY/2022 on the file of the Income Tax Appellate Tribunal 'C' Bench, Chennai. For Appellant Mrs.V.Pushpa Senior Standing Counsel For Respondent No appearance

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 Appeal stands dismissed as withdrawn.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

Yes/No kpl To

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Deputy Commissioner of Income Tax Corporate Circle 8(1) Chennai.

3. The Assistant Commissioner of Income Tax Corporate Circle 8(1) Chennai.

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN ,J.

(kpl) 03.07.2025