Principal Commissioner Of Income Tax, Central 2 v. M/S.snj Distillers Pvt. Ltd., New

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) Nos.275 to 278 of 2017 Principal Commissioner of Income Tax,Central 2,No.108, Mahathma Gandhi Road,Chennai 600 034...Appellant in all TCA casesvs. M/s.SNJ Distillers Pvt. Ltd.,New No.99, Canal Bank Road,CIT Nagar, Nandhanam,Chennai 600 035...Respondent in all TCA cases Tax Case Appeals filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, Chennai “C” Bench, dated 27.05.2016 in ITA Nos.300,301, 302, 303/Mds/2016 and against the order of theCommissioner of Income Tax Appeals – 18, Chennai – dated07/01/2016 in ITA.No. 298 to 301/2015 -16, and against theorders of the Deputy Commissioner of Income Tax Central Circle2(1), Chennai dated 30/03/2015 in PAN , Assessment2010-11, 2011-12, 2012-13, and 2013-14 respectively. For respondent : Mr.Ashok Pathy, for M/s.Rani Associates These Tax Case Appeals have been filed by the Revenue,calling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, “C” Bench, dated 27.05.2016 in https://hcservices.ecourts.gov.in/hcservices/ ITA Nos.300, 301, 302, 303/Mds/2016. 2. When the matter is taken up for hearing,Mr.T.R.Senthil Kumar, learned Counsel for the Revenue broughtto our notice the Circular instruction issued by the CentralBoard of Direct Taxes vide Circular No.17/2019 dated 8thAugust 2019, wherein, it is stipulated that appeals shall notbe filed/pursued by the Department before the High Court incases where the tax effect does 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is said to be lessthan the monetary limit imposed and therefore, the Appealsfiled by the Revenue are dismissed, as withdrawn. No costs.Consequently, connected miscellaneous petitions in CMPNos.8418, 8419 and 8420 of 2017 are also dismissed. Sd/-Assistant Registrar (CS-VI)//True Copy//Sub Assistant RegistrartarTo 1. Income Tax Appellate Tribunal, 'C' Bench, Chennai. 2.The Commissioner of Income Tax Appeals – 18, Chennai – 34. 3.The Deputy Commissioner of Income Tax, Central Circle 2(1), Chennai – 34. T.C.A.Nos.275 to 278 of 2017NR(CO)GN(25/09/2020)