Tca/301/2018 Of The Commissioner Of Income Tax v. M/S.pcc Logistics Private Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE HULUVADI G.RAMESHANDTHE HONOURABLE MR.JUSTICE K.KALYANASUNDARAM Tax Case Appeal Nos.301 and 302 of 2018 The Commissioner of Income tax,Chennai. ...Appellant in both appeals-vs-M/s.PCC Logistics Private Limited,No.1, Appu Maistry Street, Chennai-600 001. ...Respondent in both appeals Appeals filed under Section 260A of the Income Tax Act,1961 against the orders of the Income Tax Appellate Tribunal,Madras 'C' Bench, Chennai, dated 14.09.2017 made in ITANo.2769/Mds/2016and inCO No.183/Mds/2016in ITANo.2769/Mds/2016, respectively. Against the Order 30.06.2016made in ITA.No. 24/2015-16/CIT(A)-3 of the Commissioner ofIncome Tax (Appeals)-3, Chennai-34 against the order dated30.03.2015 and assessment year 2012-2013 and made in PAN No. of the Deputy Commissioner of Income Tax, CorporateCircle 5 (2), Chennai -34. For Appellant ::Mr.T.Ravikumar,Standing CounselFor Respondent ::Mr.N.Devanathan COMMON JUDGMENT These Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the orders passed by theIncome Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated14.09.2017 made in ITA No.2769/Mds/2016 and in CONo.183/Mds/2016 in ITA No.2769/Mds/2016, respectively, and thesame were admitted by this Court on 29.06.2018, on the followingsubstantial questions of law:"(i)Whether the Tribunal was right in quashingthe assessment order especially when the assessee https://hcservices.ecourts.gov.in/hcservices/ had raised the said jurisdictional issue only beforethe CIT (Appeals) and had also submitted that theadditional grounds raised in respect of jurisdictionwere not pressed? (ii)Whether the Tribunal was right in quashingthe assessment order especially when the question ofjurisdiction of AO is to be raised within one monthtime from the date on which he was served withnotice u/s.143(2) as envisaged u/s.124(3)(a) whichthe assessee failed to do?” 2.When the matter is taken up for admission, the learnedStanding Counsel appearing for the appellant brought to ournotice the Circular instruction issued by the Central Board ofDirect Taxes vide Circular No.3/2018 dated 11.07.2018 wherein itis stipulated that appeals shall not be filed/pursued by theDepartment before the High Court in cases where the tax effectdoes not exceed Rs.50 lakhs. 3. In the instant case, the tax effect is less than themonetary limit imposed and therefore, the appeals are dismissedas not pressed, preserving the substantial questions of law fordetermination in an appropriate case. No costs. Sd/-Assistant Registrar(CS-IX)//True Copy// KM Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals)-3, Chennai 640 034. 3. The Deputy Commissioner of Income Tax, Corporate Circle 5 (2), Chennai 600 034. JP(CO)GN(27/11/2018) https://hcservices.ecourts.gov.in/hcservices/