Tca/387/2011 Of Commissioner Of Income Tax v. Smt.r.chandrakala

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 02.01.2019 CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMANDTHE HONOURABLE MR.JUSTICE N.SATHISH KUMAR Tax Case Appeal No.387 of 2011 The Commissioner of Income Tax,Chennai .... Appellant-vs- R.Chandrakala ... Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax Appellate TribunalMadras 'A' Bench, dated 30.11.2010 in MA No.111/Mds/2010 in ITANo.1101/Mds/09 for the assessment year 2006-07. against theIncome Tax Appellant Tribunal 'A' Bench, Chennai and made inITA.No.691/mds/09 dated 10.12.2009 in the Assessment Year 2006-07 and against the O/o.Commissioner of the Income Tax (Appeals-VI) Nungambakkam, Chennai-34, and made in ITA.No.88/08-09 dated04.03.2009 for the Assessment Year, 2006-2007 and against theorder of Income Tax Officer-1(1) Chennai-34, dated 18.12.2009 inPAN/GIR.No.AADPR5260Q For Appellant: Mrs.V.Pushpa Standing CounselFor Respondent : Mr.A.S.Sriraman for Mr.S.Sridhar J U D G M E N T Judgment of the Court was delivered by T.S.Sivagnanam, J.]This appeal by the appellant/Revenue is directedagainst the order passed by the Income Tax Appellate Tribunal,Madras 'A' Bench, dated 30.11.2010 in MA No.111/Mds/2010 in ITANo.1101/Mds/09 for the assessment year 2006-07. 2. Heard Mrs.V.Pushpa, learned Standing Counsel for theappellant and Mr.A.S.Sriraman, learned counsel for therespondent. https://hcservices.ecourts.gov.in/hcservices/ 3. This Appeal has been admitted on the followingSubstantial Question of Law:- " Whether on the facts and circumstances ofthe case, the Tribunal was right in dismissingthe Miscellaneous Petition filed by the Revenuecontending that, the Tribunal having held that itis in agreement with the contention of theDepartment representative, the Tribunal ought notto have dismissed the Revenue's appeal andallowed the assessee's appeal?" 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 this appeal is lesser than the threshold limitmentioned in Circular No.3 of 2018, dated 11.07.2018, issued bythe Central Board of Direct Taxes, which fixes the monetarylimit as Rs.50,00,000/- for the Department to pursue the matter.Furthermore, the Revenue has not been able to point out anydistinguishing features, by which the Circular No.3 of 2018,dated 11.07.2018, cannot be applied. 5. Thus, for the above reasons, the Revenue cannot pursuethis Appeal in view of the low tax effect. Hence, the Appeal isdismissed and the Substantial Question of Law, framed forconsideration, 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 svkiTo //True Copy// Sub Assistant Registrar 1.The Income Tax Appellate Tribunal 'A' BenchMadras. 2.The Commissioner of Income Tax (Appeals)-IV,Nungambakkam, Chennai-34. 3.The Income Tax Officer-1(1),Chennai-600 034. +1cc to Mr.S.Sridhar, Advocate, S.R.No.355+1cc to Mr.M.Swaminathan, Advocate, S.R.No.62 RR(Co)CS/26/03/2019