Tax Case Appeal v. Delivered By Dr.vineet Kothari,J

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case Appeal No.837 of 2009 The Commissioner of Income TaxChennai.Appellant Vs. Late A.Y.Prabakar(Through Legal Heir)Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'A' Bench, Chennai, dated 10.3.2006 made in ITANo.2460/Mds/2005 for the Assessment year 1999-2000 preferredagainst the order of the Commissioner of Income Tax (Appeals)-III, Chennai, dated 28.09.2005 made in ITA No.44/2004-05 againstthe order of the Assistant Commissioner of Income Tax, BusinessCircle-IV, Chennai-34, dated 28.03.2005 made in PAN/GIRNo. for the Assessment year 1999-2000. (Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by the IncomeTax Appellate Tribunal, Madras 'A' Bench, Chennai, dated10.3.2006 made in ITA No.2460/Mds/2005, by raising the followingsubstantial questions of law: "i) Whether a legal representative being aware ofthe proceedings and participated in the same canchallenge the assessment order on the ground thatthe other legal heir is not served with a notice?ii) Whether a person who has participated in theproceedings can be termed as an aggrieved person tomaintain the appeal on the ground that notice to the https://hcservices.ecourts.gov.in/hcservices/ other legal heirs has been served. When theassessment proceedings were completed, afterparticipation by the legal representative of thedeceased and the assessment order is passed onlywhere the name of the deceased found place thereneed not be only a clerical mistake and hencefollowed section 292B in future. Can assessmentproceedings be set at naught merely because of aclerical mistake and whether would it not be same byvirtue of section 292B even assuming that there is adifficulty in passing the assessment order on thename of the deceased person whether it is anirregularity or the assessment proceedings are onlyvoid?" 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 questions of law for determination in an appropriatecase. Sd/- Assistant Registrar(CS-III) //True Copy// ssk Sub Assistant Registrar To 1)The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. 2)The Commissioner of Income Tax, Chennai.3)The Commissioner of Income Tax (Appeals)-III, Chennai, 4)The Assistant Commissioner of Income Tax, Business Circle-IV, Chennai-34. NMI(CO)SSM(01/02/2019) TCA No.837 of 2009