Tca/135/2011 Of Commissioner Of Income Tax v. M/S.sheela Christian

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.11.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MR.JUSTICE N.SATHISH KUMAR Tax Case Appeal Nos.135 & 136 of 2011 The Commissioner of Income Tax,Salem ...Appellant in boththe appeals -vs- M/s.Sheela Christian Charitable Trust,12-3/34, South Car Street,Taramangalam (P O),Omalur Taluq, Salem District. ...Respondent in both the appeals COMMON PRAYER:Tax Case Appeals filed under Section 260A of theIncome Tax Act, 1961 (for brevity 'the Act') against the commonorder of the Income Tax Appellate Tribunal Chennai 'A' Bench,dated 30.08.2010 in ITA No.945 & 946/Mds/2010, for theAssessment year 2006-07 & 2007-08 respectively, preferred against the order dated 29/03/2010 passed by theCommissioner of Income Tax (Appeals) No.3 Gandhi Road, Salem inITA No.77/08-09 and 39/09-10, PAN/GIR No. , against theAssessment order dated 17.06.2009 made in GIR.No.22AS0032/W-II(2)/2007-08/SLM passed by the Income Tax Officer Ward II(2),Salem against the Assessment Order dated 31.12.2008 made in GIRNo./PAN 22AS0032/ passed by the Income Tax Officer,Ward II(2), Salem. For Appellant:Mr.Karthik Ranganathan (in both the appeals)For Respondent :Mr.S.Sridhar & Mr.A.S.Sriraman (in both the appeals) https://hcservices.ecourts.gov.in/hcservices/ [Judgement of the Court was delivered by T.S.Sivagnanam, J.] These Tax Case Appeals by the Revenue are filed underSection 260A of the Income Tax Act, 1961 against the commonorder of the Income Tax Appellate Tribunal Chennai 'A' Bench,dated 30.08.2010 in ITA No.945 & 946/Mds/2010, for theAssessment year 2006-07 & 2007-08 respectively. 2.Heard Mr.Kaushik Ranganathan, learned Senior Counsel forthe appellant/Revenue and Mr.S.Sridhar & Mr.A.S.Sriraman, thelearned counsel for the respondent. 3.These Appeals have been admitted on 28.03.2011, on thefollowing Substantial Question of Law: "Whether on the facts and in thecircumstances of the case, the AppellateTribunal was right in confirming the order ofthe Commissioner of Income Tax (Appeals)cancelling the assessment made on theassessee's Trust for the assessment year 2006-07 in the status of an Association of personand deleting the additions?” 4.We have perused the order of Assessment as well as theOrder passed by the Commissioner of Income Tax and we find thatthe tax effect in these appeals are lesser than the thresholdlimit mentioned in Circular No.3 of 2018, dated 11.07.2018,issued by the Central Board of Direct Taxes, which fixes themonetary limit as Rs.50,00,000/- for the Department to pursuethe matter. Furthermore, the Revenue has not been able to pointout any distinguishing features, by which the Circular No.3 of2018, dated 11.07.2018, cannot be applied. 5.Thus, for the above reasons, the Revenue cannot pursuethese Appeals in view of the low tax effect. Hence, the Appealsare dismissed and the Substantial Question of Law, framed for https://hcservices.ecourts.gov.in/hcservices/ consideration, is left open. No costs. The Revenue is atliberty to seek for restoration of appeal, if at a later pointof time, it is found that the tax effect is above the thresholdlimit. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal Chennai 'A' Bench, Chennai.2.The Commissioner of Income Tax (Appeals), No.3, Gandhi Road, Salem-636001.3.The Income Tax Officer, Ward-II (2), Salem.+1cc to M/S.S.Sridhar, Advocate Sr.81233T.C.A.Nos.135 & 136 of 2011kan[co]srg 10/01/2019