Principal Commissioner Of Income Tax 2No v. Shri.a.ramalingam,L/H Shri.r.ravanan

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 16.12.2019CORAM :THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN andTHE HONOURABLE MR.JUSTICE P.VELMURUGANT.C.A.Nos.746 to 748 of 2018andC.M.P.Nos.17026 & 17027 of 2018 Principal Commissioner of Income Tax 2No.63, Race Course Road,Coimbatore.... Appellant/ Respondent (in all the appeals) Vs Shri.A.Ramalingam,L/H Shri.R.Ravanan,279, 279/1, Sathy Main Road,Erode – 638 003.PAN: AGGPR 7344 N... Respondent/ Appellant in TCA.Nos.746 & 748 of 2019 Shri R.Ravanan,279/2, Sathy Road,Erode – 638 003.PAN: AGGPR 6530 G ... Respondent in TCA.No.747 of 2019/ Appellant PRAYER in TCA.746 of 2019 : Appeal under Section 260A of theIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal, Madras “A” Bench, dated 27.09.2017 passedin ITA.Nos.216/Mds/2013 against the order passed by theCommissioner of Income Tax Appeals I,Coimbatore dated09.11.2012 made in Appeal No.320/11-12 and against the orderpassed by the Income Tax Officer,Ward I(1), Erode dated29.12.2011 made in PAN: AGGPR 7344 N for the Assessment Year2006-2007. PRAYER in TCA.747 of 2019 : Appeal under Section 260A of theIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal, Madras “A” Bench, dated 27.09.2017 passedin ITA.Nos.591/Mds/2016 against the order passed by theCommissioner of Income Tax (Appeals)18,Chennai 34 dated22.12.2015 made in ITA.NO.518/14-15 against the order passedby the Deputy Commisioner of Income Tax Central circleI,Coimbatore dated 28.03.2014 made in PAN: AGGPR 6530 G forthe Assessment Year 2011-2012.https://hcservices.ecourts.gov.in/hcservices/ PRAYER in TCA.748 of 2019 : Appeal under Section 260A of theIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal, Madras “A” Bench, dated 27.09.2017 passedin ITA.Nos.1315/Mds/2016 against the order passed by theCommissioner of Income Tax Appeals I,Coimbatore dated23.02.2016 made in ITA No.519/14-15 and against the orderpassed by the Deputy Commisioner of Income Tax, Cental Circle-I, Coimbatore dated 28.03.2014 made in PAN: AGGPR 7344 N forthe Assessment Year 2006-2007. For Appellant :Mr.T.R.Senthil Kumar (in all the appeals)Senior standing counsel For Respondent :Mr.A.S.Sriraman (in all the appeals) (Judgment of the Court was delivered by N.KIRUBAKARAN, J) T.C.A.No.746 of 2018 has been preferred by the Revenueagainsttheorderdated27.09.2017passedinITA.Nos.216/Mds/2013 on the file of the Income Tax AppellateTribunal, Chennai 'A' Bench for the assessment year 2006-07.2.T.C.A.No.747 of 2018 has been preferred by the Revenueagainsttheorderdated27.09.2017passedinITA.Nos.591/Mds/2016 on the file of the Income Tax AppellateTribunal, Chennai 'A' Bench for the assessment year 2011-12. 3.T.C.A.No.748 of 2018 has been preferred by the Revenueagainsttheorderdated27.09.2017passedinITA.Nos.1315/Mds/2016 on the file of the Income Tax AppellateTribunal, Chennai 'A' Bench for the assessment year 2006-07.4.The impugned orders were filed by the Assessee beforethe Income Tax Appellate Tribunal. The Tribunal has confirmedtheorderofthe lower authority by allowingI.T.A.Nos.216/Mds/2013 & 1315/Mds/2016 and partly allowingI.T.A.No.591/Mds/2016. 5.T.C.A.Nos.746 & 748 of 2018 is admitted on thefollowing substantial question of law :“Whether the ITAT was right in holding that theaddition of Rs.2.38 Crores was made on the basis ofpresumption and surmise brushing aside the concreteevidence in the form of stamp receipt on the impugnedtransaction of sale of land?" 6.T.C.A.No.747 of 2018 is admitted on the followingsubstantial question of law : “Whether the Tribunal was right in holding that theoral statement said to be recorded from the assesseehttps://hcservices.ecourts.gov.in/hcservices/or from sisters of the assessee cannot override the 5.T.C.A.Nos.746 & 748 of 2018 is admitted on thefollowing substantial question of law :“Whether the ITAT was right in holding that theaddition of Rs.2.38 Crores was made on the basis ofpresumption and surmise brushing aside the concreteevidence in the form of stamp receipt on the impugnedtransaction of sale of land?" 6.T.C.A.No.747 of 2018 is admitted on the followingsubstantial question of law : “Whether the Tribunal was right in holding that theoral statement said to be recorded from the assesseehttps://hcservices.ecourts.gov.in/hcservices/or from sisters of the assessee cannot override the statement contained in the registered release deedand affidavit ignoring the terms of assessee's fatherlast WILL to distribute the properties among thechildren ?" 7.Mr.T.R.Senthil Kumar, learned Senior Standing Counselappearing on behalf of the appellant would submit that the taxeffect in these cases are less than Rs.1 crore and is coveredby Circular No.17/2019 dated 08.08.2019 issued by theDirector, Central Board of Direct Taxes, Department ofRevenue, Ministry of Finance, Government of India, Delhi. Asper the said circular, the monetary limit to file an appealbefore the High Court is fixed at Rs.1 crore. In these cases,tax effect is less than Rs.1 crore and therefore, these caseshave to be dismissed. 8.This Court perused the circular dated 08.08.2019 andParagraph No.2 of the said Circular, which prescribes monetarylimit for filing appeal is usefully extracted as follows: 2.As a step towards further management oflitigation, it has been decided by the Board thatmonetary limits for filing of appeals in income-taxcases be enhanced further through amendment in Para3 of the Circular mentioned above and accordingly,the table for monetary limits specified in Para 3of the Circular shall read as follows: 9.In view of the submissions made by the learned counselappearing on behalf of the appellant and also in view of theCircular No.17/2019 dated 08.08.2019 issued by the Director,Central Board of Direct Taxes, Delhi, these Tax Case Appealsare dismissed on account of tax effect. However, thesubstantial question of law framed is left open. In the eventthe tax effect is above the limit fixed in the said circular,liberty is granted to the Revenue to make a mention to thisCourt to restore the appeals to be heard and decided onmerits. No costs. Consequently, connected MiscellaneousPetitions are closed. Assistant Registrar(CS) https://hcservices.ecourts.gov.in/hcservices/sai To1.The Principal Commissioner of Income Tax 2No.63, Race Course Road,Coimbatore. 2.Income Tax Appellate Tribunal 'A' Bench,Chennai.Chennai. 3.The Commissioner of Income Tax Appeals I,Coimbatore 4. The Income Tax Officer,Ward I(1), Erode 5.The Commissioner of Income Tax (Appeals)18,Chennai 346.The Deputy Commisioner of Income Tax Officer Central circleI,Coimbatore.6.The Deputy Commisioner of Income Tax Officer Central circleI,Coimbatore. +2ccs to Mr.T.R.Senthil Kumar , Advocate SR.No. 104476,104475+1cc to Mr.S.Sridhar , Advocate SR.No. 104237 T.C.A.Nos.746 to 748 of 2018 A.SK(21/02/2020)A.SK(10/03/2020)