Commissioner Of Income Taxchennai v. M/S.indian Shoes Exports Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 9.1.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case Appeal No.1414 of 2010 Commissioner of Income TaxChennai ... Appellant Vs. M/s.Indian Shoes Exports Pvt. Ltd.,151/4, Mount Poonamallee Road,Ramapuram, Chennai 600 089. ... Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai, dated 28.5.2010 made in ITANo.2258/Mds/2008, against the order passed by the Commissioner of Income Tax(Appeals)-VIII, Chennai 600 034 made in ITA No.202/07-08 dated05/09/2008 for the Assessment Year 2004-2005 and against theorder passed by the Assistant Commissioner of Income Tax,Company Circle II(3) V Floor, New Block, Chennai 100 034 made inGI No./PA.No.AAAC15683A dated 15/11/2006 for the Assessment Year2004-05. For Appellant : Mr.T.Ravikumar Senior Standing Counsel For respondent : Mr.A.S.Sriraman This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, 'D' Bench, Chennai, dated 28.5.2010 madein ITA No.2258/Mds/2008, by raising the following substantialquestion of law: https://hcservices.ecourts.gov.in/hcservices/ "Whether on the facts and in the circumstances ofthe case the Appellate Tribunal was right indeleting the addition of Rs.12,32,158/- towardsamount paid for settlement to the workers andholding that Section 35DDA will not apply?" 2. When the matter is taken up for admission, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 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 not pressed, keeping open thesubstantial question of law for determination in an appropriatecase. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To 1. Commissioner of Income Tax Chennai 2. M/s.Indian Shoes Exports Pvt. Ltd., 151/4, Mount Poonamallee Road, Ramapuram, Chennai 600 089. 3. The Assistant Commissioner of Income Tax, Company Circle II(3), Chennai. 4. Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai. 5. The Commissioner of Income Tax (Appeals)-VII, Chennai 600 034. +1cc to Mr.S.Sridhar, Advocate Sr.2897TCA No.1414 of 2010 sr[co]srg 11/02/2019