Commissioner Of Income Tax, Central Circle, Chennai v. B.sheila Bai

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.02.2019 THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal Nos.4 & 5 of 2014 Commissioner of Income Tax,Central Circle,Chennai... Appellant in both appealsVs. B.Sheila Bai.. Respondent in both appeals T.C.A.No.4 of 2014 is filed under Section 260-A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'B' Bench, dated 22.04.2013, made inITA No.87/Mds/2013. T.C.A.No.5 of 2014 is filed under Section 260-A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai 'B' Bench, dated 22.04.2013, made inITA No.88/Mds/2013. Against the order of the Commissioner of Income (Appeals)-I,46, Mahatma Gandhi Road, Nungambakkam, Chennai-34 order dated22.10.2012 in ITA.NO.67 & 68 of 2009-2010 for the AssessmentYears 2006-2007 and 2007-2008 and against the order of theDeputy Commissioner of Income Tax, Central Circle-1(3), Chennaiorder dated 30.12.2018 in PA/G/No.AAFPB3516P for the AssessmentYears 2006-2007 and 2007-2008. These Tax Case Appeals have been filed by the Revenue,calling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, Chennai 'B' Bench, dated https://hcservices.ecourts.gov.in/hcservices/ 22.04.2013, in ITA No.87/Mds/2013 and ITA No.88/Mds/2013, byraising the following substantial question of law : " Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunal wasright in law in deleting the penalty under Section271 (1) (c) of the Income Tax Act, when the assesseehas not filed the return of income within the duedate and the assessee had concealed the income asprovided in Explanation 3 to Section 271 (1) (c) ofthe Income Tax Act ?” 2. When these matters are taken up for hearing, learnedStanding Counsel for the Department brought to our notice theCircular instruction issued by the Central Board of Direct Taxesvide Circular No.3/2018, dated 11.7.2018, wherein, it isstipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax effectdoes not exceed Rs.50.00 lakhs. 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and, therefore, the Appealsfiled by the Revenue are dismissed, as not pressed, keeping openthe substantial question of law for determination in appropriatecases. No costs. Sd/- Assistant Registrar //True Copy// dixit Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai. 2.The Commissioner of Income Tax,Central Circle, Chennai. 3.The Commissioner of Income Tax (Appeals-I),46, Mahatma Gandhi Road,Nungambakkam, Chennai-34. 4.The Deputy Commissioner of Income Tax,Central Circle-1(3),Chennai.Central Circle-1(3),Chennai. TCA Nos.4 & 5 OF 2014 RV(CO)CS/26/03/2019