Tca/11/2009 Of Commissioner Of Income Tax v. R.p.s.govindarajan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.11.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MR. JUSTICE N.SATHISHKUMAR Tax Case Appeal No.11 of 2009 The Commissioner of Income TaxSalem. .... Appellant -vs- Shri R.P.S.Govindarajan41,Sankari Main Road,Annadhanapatty,Salem – 636 002. ...Respondent Tax Case Appeal filed under Section 260A of theIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal Chennai 'D' Bench, dated 07.04.2005 inITA No.691/Mds/1999, for the Assessment year 1991-92 Appealagainst the order of the commissioner of Income Tax(Appels)VII ,126,Mahatma Gandhi road, Chennai 34 in ITA NO.616/98-99 dated 14.01.99 for the GI NO.PA.NO.G201 for the year1991-92 against the order of the Assistant commissioner ofIncome Tax Special Investigation ,Erode Salem 7 in PAN GIRNO.G-201 dated 11.03.94 Under Section 143(3)n R/W 147 forthe year 1991-1992. For Appellant:Mr.T.R.Senthil KumarStanding Counsel For Respondent:Not ready in notice for solerespondent JUDGMENT [Judgement of the Court was delivered by T.S.Sivagnanam, J.] This appeal by the appellant/Revenue is directedagainst the order of the Income Tax Appellate TribunalChennai 'D' Bench, dated 07.04.2005 in ITA No.691/Mds/1999,for the Assessment year 1991-92. https://hcservices.ecourts.gov.in/hcservices/ 2.Heard Mr.T.R.Senthil Kumar, learned StandingCounsel for the appellant/Revenue. 3.This Appeal has been admitted on 19.02.2009, onthe following Substantial Questions of Law: "1.Whether on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in holdingthat the assessee's appeal against therejection of the assessee's applicationfor granting interest u/s. 132(B)(4)(a)was appealable before the Commissioner ofIncome Tax (Appeals) u/s. 260A of the Act?2.Whether on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in holdingthat the assessee was entitled to interestu/s 132B(4)(a) consequent to the appellateorder against the assessment, relying oncertain decisions rendered in the contextof the deleted section 214 of the IncomeTax Act and without noticing that section132B(4)(a) speaks only of the taxliability arising out of the regularassessment or reassessment and existingtax liabilities.” 4.Though notice was ordered to the respondent asearly as on 19.02.2009, till date the Revenue has not takensteps to serve notice on the respondent. Therefore, atthis juncture, that too after expiry of 9 years, we do notpropose to grant time to the Revenue to take steps. 5. Hence, the appeal stands dismissed for defaultand the Substantial Questions of Law are left open. Sd/-Assistant Registrar(CS) //True Copy// Sub Assistant Registrar To The Income Tax Appellate Tribunal Chennai 'D' Bench. 2.The commissioner of Income Tax(Appels) VII ,126,MahatmaGandhi road, Chennai 34 3. The Assistant commissioner of Income Tax SpecialInvestigation Circle,Erode Salem 7 +1cc to Mr.T.R.Senthil Kumar , Advocate SR.No. 77212 T.C.A.No.11 of 2009ASK(04/12/2018)