Commissioner Of Income Tax Chennai Iv v. Dr.p.vijaykumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.2.2017 CORAM THE HON'BLE MR.JUSTICE HULUVADI G.RAMESHANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case (Appeal) Nos.1060 to 1066 of 2009 Commissioner of Income TaxChennai IV.... Appellant in all TCAsVs.Dr.P.Vijaykumar... Respondent in all TCAs Tax Case Appeals filed under Sec. 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'A' Bench, Chennai, dated 18.7.2008 in ITANos.2346 to 2352/Mds/2007. T.C.A.No.1060 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/239/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) of the Income Tax Actagainst the Assessment Order dated 30.03.2006 for the year2004-05. T.C.A.No.1061 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/245/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 1998-99. T.C.A.No.1062 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/244/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 1999-2000. T.C.A.No.1063 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/243/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 2000-01. T.C.A.No.1064 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/ https://hcservices.ecourts.gov.in/hcservices/ CHE/242/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 2001-02. T.C.A.No.1065 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/241/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 2002-03. T.C.A.No.1066 of 2009 filed against the Order of theCommissioner of Income Tax(Appeals) in Appeal No.CIT(A)/CHE/240/06-07 against the Order of the Assessing Officerlevying penalty under Section 271(1)(C) against the AssessmentOrder dated 30.03.2006 for the year 2003-04. For Appellant : Mr.T.R.Senthilkumar Standing Counsel For Respondent : No appearance COMMON JUDGMENT The Tax Case Appeals filed by the Revenue calling inquestion the correctness of the order passed by the Income TaxAppellate Tribunal, Madras 'A' Bench, Chennai, dated18.7.2008 in ITA Nos.2346 to 2352/Mds/2007, have been admittedon 13.1.2009 for consideration of the following substantialquestion of law: "Whether, on the facts and in the circumstances ofthe case, the Income Tax Appellate Tribunal wasright in upholding the order of the Commissionerof Income Tax (Appeals) cancelling the levy ofpenalty under Section 271(1)(c)?" 2. Circular instruction issued by the Central Board ofDirect Taxes No.21/2015, dated 10.12.2015 stipulates thatappeals shall not be filed/pursued by the Department beforethe High Court in cases where the tax effect does not exceedRs.20 lakhs. In the instant cases, the tax effect is lessthan the monetary limit imposed and the appeals are, hence,dismissed as not pressed, preserving the substantial questionsof law for determination in an appropriate case. No cost. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar ssk To 1.The Income Tax Appellate Tribunal, Madras 'A' Bench. Madras 'A' Bench. 2.The Commissioner of Income Tax(Appeals II) Nungambakkam, Chennai 34. Nungambakkam, Chennai 34. 2. Circular instruction issued by the Central Board ofDirect Taxes No.21/2015, dated 10.12.2015 stipulates thatappeals shall not be filed/pursued by the Department beforethe High Court in cases where the tax effect does not exceedRs.20 lakhs. In the instant cases, the tax effect is lessthan the monetary limit imposed and the appeals are, hence,dismissed as not pressed, preserving the substantial questionsof law for determination in an appropriate case. No cost. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar ssk To 1.The Income Tax Appellate Tribunal, Madras 'A' Bench. Madras 'A' Bench. 2.The Commissioner of Income Tax(Appeals II) Nungambakkam, Chennai 34. Nungambakkam, Chennai 34. 3.The Assistant Commissioner of Income Tax, Central Circle III(1), Chennai 34. Central Circle III(1), Chennai 34. +1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.9573 T.C.A.Nos.1060 to 1066 of 2009 KS(CO)CA(18/04/2017)