Principal Commissioner Of Income Tax 2 v. Https://Hcservices.ecourts.gov.in/Hcservices

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 29.08.2019 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal No.310 of 2017 Principal Commissioner of Income Tax 2,No.63, Race Course Road, Coimbatore.. Appellant -vs- Smt.T.Umadevi,No.396, Nethaji Road,Erode-638 001.PAN: AAF PU 7529 P.. RespondentAppeal under Section 260A of the Income-tax Act, 1961,againsttheorderdated30.11.2016,madeinI.T.A.No.2041/Mds/2016 on the file of the Income Tax AppellateTribunal 'A' Bench, Chennai for the assessment year 2010-11against the orde dated 28/03/2016 of the Commissioner of IncomeTax (Appeals) Coimbatore, in IT Appeal No.169/15-16, against theorder dated 18/12/13 of the Commissioner of Income Tax-II, CBE,against the order date 25/03/13, of the Income Tax Officer, Ward(I) Erode, for the Assessemtn year 2010-11 for PAN AAFPU75P. This appeal filed by the Revenue under Section 260A of theIncome-tax Act, 1961 is directed against the order dated30.11.2016, made in I.T.A.No.2041/Mds/2016 on the file of theIncome Tax Appellate Tribunal 'A' Bench, Chennai for theassessment year 2010-11. https://hcservices.ecourts.gov.in/hcservices/ 2.The appeal has been filed raising the following substantialquestions of law:- “(i) Whether on the facts and in thecircumstances of the case, the Appellate Tribunalis correct in holding that no evidences werefreshly submitted by the assessee before the CIT(A) and hence no remand report was called for fromthe Assessing Officer by the CIT(A), as requiredunder Rule 46A of the IT Rules? And(ii) Whether the Honourable Income TaxAppellate Tribunal is correct in not adjudicatingthe merits of the additions and simply confirmedthe order of the CIT(A)?” 3.Heard Mr.T.R.Senthil Kumar, learned Senior Standing Counselassisted by Ms.K.G.Usharani, learned Standing Counsel for theappellant. 4.The learned Senior Standing Counsel for the appellantsubmits that the above appeal is not pursued by the Revenue onaccount of the low tax effect in terms of Circular No.17/2019,dated 08.08.2019 issued by the Central Board of Direct Taxes. Bythe said Circular, the monetary limit for filing or pursuing anappeal before the High Court has been increased to Rs.1 Crore.It is further submitted that the tax effect in this case is lessthan the threshold limit. 5.In the light of the said submissions, the above tax caseappeal is dismissed on account of the low tax effect. Thesubstantial questions of law framed are left open. In the eventthe tax effect is above the threshold limit fixed in the saidcircular, liberty is granted to the Revenue to make a mention tothis Court to restore the appeal to be heard and decided onmerits. No costs. Sd/-//True copy// Assistant Registrar(CS-III) Sub Assistant Registrar abr https://hcservices.ecourts.gov.in/hcservices/ To 1.The Income Tax Appellate Tribunal 'A' Bench, Chennai. 2. The Income Tax Officer, Ward(I)Erode. 3. The Income tax Officer (Appeals), Coimbatore +1cc to Mr.T.R.Senthil Kumar, Advocate SR.No.75131 T.C.A.No.310 of 2017 SVI(CO)GMY(06/11/2019)