Commissioner Of Income Tax Chennai v. M/S.shri.s.erajan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13.2.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) No.34 of 2013 Commissioner of Income TaxChennai Appellant Vs.M/s.Shri.S.ErajanRespondent Tax Case filed under Section 260A of the Income Tax Act,1961 against the order of the Income Tax Appellate Tribunal,'A' Bench, Chennai, dated 13.7.2012 made in M.P.No.54(Mds)/2012 in ITA No.1885/Mds/2010 for the assessment year 2006-2007against the income tax appellate tribunal bench Á'Chennai inITA.321/2008-2009 dated 13/08/2010 for the assessment year2006-2007 against the Income Tax officer, Company Ward VC (4),Chennai in Pan No.AH4PS 16639L dated 29.12.2008 for theassssment year 2006-2007. For Appellant : Mr.T.R.Senthilkumar Senior Standing Counsel For Respondent : Mr.S.Sridhar J U D G M E N T(Delivered by DR.VINEET KOTHARI,J) This Tax Case has been filed by the Revenue, calling inquestion the correctness of the order passed by the Income TaxAppellate Tribunal, 'A' Bench, Chennai, dated 13.7.2012 madein M.P.No.54(Mds)/2012 in ITA No.1885/Mds/2010, for theAssessment Year 2006-2007, by raising the followingsubstantial questions of law: "(i) Whether under the facts and circumstances ofthe case, the Income Tax Appellate Tribunal wasright in holding that the Revenue is seeking for areview of the earlier order passed by theTribunal? (ii) Whether under the facts and circumstances ofthe case, the Income Tax Appellate Tribunal was https://hcservices.ecourts.gov.in/hcservices/ right in not rectifying its earlier order whichoverlooked the mandatory provisions of the IncomeTax Act?" 2. When the matter is taken up for hearing, learnedSenior Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes videCircular No.17/2019 dated 8th August 2019, 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.1,00,00,000/- (Rupees One Crore). 3. In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the Appealfiled by the Revenue is dismissed, as withdrawn, keeping openthe substantial questions of law for determination inappropriate cases. No costs. ssk. Sd/-Assistant Registrar//True copy//Sub Assistant RegistrarTo1. Commissioner of Income Tax, Chennai.2. Income Tax Appellate Tribunal, 'A' Bench, Chennai. 3. The Income Tax Officer, Company Ward V(1), Chennai. 4. The Commissioner of Income Tax (Appeals) V, 121, Mahathma Gandhi Road, Chennai-34. 5. The Incometax Officer, Company Circle V(4), Chennai.+1cc to Mr.M.Swaminathan, Advocate SR.No.11764+1cc to Mr.S.Sridhar, Advocate SR.No.12076. (CO)mst(29/05/2020) https://hcservices.ecourts.gov.in/hcservices/