Commissioner Of Income Tax, Ward V(1), Chennai v. Seetharaman

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 05.8.2019 THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMANDTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.797 & 798 of 2009 Commissioner of Income Tax, Ward V(1), Chennai....AppellantVsSeetharaman...Respondent APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 24.10.2008 made respectively inITA.Nos.207 and 208/ Mds/2008 on the file of the Income TaxAppellate Tribunal, Madras 'C' Bench for the assessment years1998-99 and 1999-2000. Appeal filed against the Common Order of the Commissioner ofIncome Tax (Appeals) VIII, Chennai -34 in I.TA.No.108-109/05-06dated 18/10/2007 in PAN.No. for the Assessment year1998-1999 and 1999-2000 respectively against the Income TaxOfficer War V(1), Chennai-34, in PAN/GIR.No. /51.3411-Sfor the Assessment year 1998-1999 and 1999-2000 dated 23/11/2005respectively. We have heard Mr.T.R.Senthilkumar, learned Senior StandingCounsel as well as Ms.K.G.Usharani, learned Standing Counselappearing for the Revenue and Mr.M.P.Senthilkumar, learnedcounsel appearing for the respondent – assessee. 2. These appeals, filed by the Revenue under Section 260A ofthe Income Tax Act, 1961, are directed against the common orderdated 24.10.2008 made respectively in ITA.Nos.207 and 208/Mds/2008 on the file of the Income Tax Appellate Tribunal,Madras 'C' Bench for the assessment years 1998-99 and 1999-2000. https://hcservices.ecourts.gov.in/hcservices/ 3. The above appeals were admitted on 03.11.2009 on thefollowing substantial questions of law : “i. Whether, on the facts and in thecircumstances of the case, the Income TaxTribunal is right in deleting the additionsmade by the Assessing Officer in view ofSections 199 and 194C of the Income Tax Act? ii. Whether, on the facts and in thecircumstances of the case, the Income TaxTribunal is right in accepting the nineagreement copies out of 120 clients, whichare not related to the assessment yearsunder consideration ? Andiii. Whether, on the facts and in thecircumstances of the case, the Income TaxTribunal is right in non consideration ofspecific ground Nos.2.1 to 2.6 raised beforeit ?” 4. The learned Senior Standing Counsel appearing for theRevenue submits that these appeals may be dismissed on accountof low tax effect. 5. Recording the said submission, the above tax case appealsare dismissed. The substantial questions of law are left open.However, liberty is granted to the Revenue to restore theappeals if it is found that the cases would fall under any ofthe exceptional circumstances stipulated in the circular of theCentral Board of Direct Taxes. No costs.Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'C' Bench.2.The Commissioner of Income Tax (Appeals) VIII,Chennai -34.3. The Income Tax Officer, Ward V(i),Chennai -34. +1 cc to M/s.Philip George,Advocate Sr.No. 67677+1 cc to Mr.T.R.Senthil Kumar, Advocate Sr.No.67211AKM/14.09.19/2P-6C / TCA.Nos.797 & 798 of 2009 https://hcservices.ecourts.gov.in/hcservices/