Commissioner Of Income Taxchennai v. M/S.brakes India Ltd.,Padi, Chennai 600 050. (

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.11.2018 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Commissioner of Income TaxChennai. Appellant Vs. M/s.Brakes India Ltd.,Padi, Chennai 600 050. (PAN Respondent ----- Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, Madras 'C' Bench, Chennai, dated 6.2.2009 made inI.T.A.No.1560/Mds/2008 against the order of the commisionerof Incoem tax (LTU Appelas ), Large Tax Payee unit Chennai.101 in ITA NO.3/08-09/LAU(A) DATED 25.04.2008 against theorder of the Assistant commisioner of Income Tax,Companycircle 1(2), Chennai. Dated 04.01.2008. For Appellant : Mr.K.G.Usharani for Mr.T.R.Senthilkumar, Senior Standing Counsel For respondent : Mr.R.Venkatanarayanan for M/s.Subbaraya Aiyar J U D G M E N T(Delivered by DR.VINEET KOTHARI, J) This Tax Case Appeal has been filed by the Revenuecalling in question the correctness of the order passed bythe Income Tax Appellate Tribunal, Madras 'C' Bench,Chennai, dated 6.2.2009 made in I.T.A.No.1560/Mds/2008, byraising the following substantial question of law:"Whether, in the facts and circumstancesof the case, the Tribunal was right in holdingthat the revenue should pay interest oninterest, where there is no inordinate delay inpayment of refund? " 2. When the matter is taken up for admission, thelearned Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes https://hcservices.ecourts.gov.in/hcservices/ vide 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 taxeffect does not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is less thanthe monetary limit imposed and therefore, the appeal isdismissed as not pressed, preserving the substantialquestion of law for determination in an appropriate case. Sd/- Assistant Registrar(CS) //True Copy// Sub Assistant Registrar ssk. 1.The Registrar Income Tax Appellate Tribunal, Madras 'C'Bench, ChennaiBench, Chennai 2.The commisioner of Incoem tax (LTU Appelas ),1775,Jawaherlal Nehru inner Ring Road,Anna Nagar west extension , Chennai. 101.1775,Jawaherlal Nehru inner Ring Road,Anna Nagar west extension , Chennai. 101. 3.The Assistant commisioner of Income Tax, Company circle 1(2), Chennai.