Commissioner Of Income Taxchennai v. Shri S.amar Narayana Reddy

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE DR.VINEET KOTHARI, ACTING CHIEF JUSTICEANDTHE HON'BLE MR.JUSTICE C.SARAVANAN Commissioner of Income TaxChennai... Appellant/Appellant v. Shri S.Amar Narayana Reddy.. Respondent/Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961, against the order of the Income Tax AppellateTribunal, 'D' Bench, Chennai, dated 15.07.2016 made inITA.No.1263/mds/2015. Against the order passed by theCommissioner of Income Tax (Appeals) Tirupati – made in AppealNo.0130/2013-14/CIT(A)TPT, dated 23.03.2015 and the order passedby the Income Tax Officer, Ward 2 (2), Tirupati, made inPAN/GIR.NO.A1EPS 6384D, dated 30.03.2013. For Respondent Mr.M.P.Senthil KUmar JUDGMENT (Delivered by The Hon'ble Acting Chief Justice) This Tax Case Appeal has been filed by the Revenue,calling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, 'D' Bench, Chennai, dated15.07.2016, for the Assessment Year 2010-11, by raising thefollowing substantial question of law: “Whether on the law and the facts and circumstancesof the case and grounds raised herein, the Tribunalwas right and justified in holding that the landtransferred was agricultural land even thoughassessee didn't produce any evidence of carryingout agriculture operations on the said land and whether such order of Tribunal is perverse both onfacts and law?” 2. When the matter is taken up for hearing, the learnedSenior Standing Counsel brought to our notice the Circularinstruction issued by the Central Board of Direct Taxes videCircular No.17/2019 dated 8[th] 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effect is said to be lessthan the monetary limit imposed and, therefore, the Appeal filedby the Revenue is dismissed as withdrawn, keeping open thesubstantial question of law for determination in appropriatecases. Sd/- Assistant Registrar(CS VIII) //True Copy// msk Sub Assistant Registrar To: 1. The Registrar, Income Tax Appellate Tribunal, 'D' Bench, Chennai.2. The Commissioner of Income Tax (Appeals), Tirupati-517 501.3. The Income Tax Officer, Ward 2(2), Tirupati.+1cc to Mr.G.Baskar, Advocate, S.R.No.90013+1cc to Mr.J.Narayanaswamy, Advocate, S.R.No.90659Tax Case (Appeal) No.764 of 2017 RR(CO)CS/26/12/2019