Commissioner Of Income Tax Chennai v. Shri.s.balakrishnan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 3.9.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) No.328 of 2010 Commissioner of Income Tax Chennai. ..Appellant -Vs- Shri.S.Balakrishnan, ..Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, 'C' Bench, Chennai, dated 13.11.2009 made in ITANo.2264/Mds/2008 against the Appellate Order of the Commissionerof Income Tax (Appeals)II, Coimbatore,dated 26.09.2008 and madein ITA No.83 C/2007-08 for the Assessment Year 2006-07 andagainst the Assessment Order of the Deputy Commissioner ofIncome Tax, Central Circle-III, Coimbatore, dated 26.12.2007 andmade in PAN/GIR No.ACEPB 2313 D for the Assessment Year 2006-07 For Appellant : Mr.M.Swaminathan Senior Standing Counsel assisted by Ms.V.Pushpa, Jr. Standing CounselFor Respondent : No appearance. J U D G M E N T This Tax Case Appeal has been filed by the Revenue, callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, 'C' Bench, Chennai dated 13.11.2009, inI.T.A.No.2264/Mds/2008, for the Assessment Year 2006-2007, byraising the following substantial question of law: "Whether on the facts and circumstances of the case,the Tribunal was right in holding that the assesseeis entitled for depreciation on the windmill on theground that the HT service was effected at 23.59hrs., on 31.3.2006?" https://hcservices.ecourts.gov.in/hcservices/ 2. When the matter is taken up for hearing, learned SeniorStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.17/2019 dated 8th August 2019, wherein, it is stipulated thatappeals shall not be filed/pursued by the Department before theHigh Court in cases where the tax effect does not exceedRs.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effect is said to be lessthan the monetary limit imposed and therefore, the Appeal filedby the Revenue is dismissed, as withdrawn, keeping open thesubstantial question of law for determination in appropriatecases. No costs. ssk. Sd/-Assistant Registrar //True Copy// Sub Assistant RegistrarTo1. The Commissioner of Income Tax Chennai.2. The Income Tax Appellate Tribunal, 'C' Bench, Chennai,3. The Deputy Commissioner of Income Tax, Central Circle III, Coimbatore 641 018. 4. The Commissioner of Income Tax (Appeals)II, Coimbatore,5. The Deputy Commissioner of Income Tax, Central Circle-III, Coimbatore.+1cc to Mr.M.Swaminathan, Advocate, SR.No.76334 T.C.(A) No.328 of 2010 Kak(16/10/2019)