The Commissioner Of Income Tax, Chennai v. V.k.c.jayamohan

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE M.SATHYANARAYANANandTHE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE T.C.A.No.364 of 2019 The Commissioner of Income Tax,Chennai..Appellant/RespondentVersusV.K.C.Jayamohan ..Respondent/AppellantPrayer:- Tax Case Appeal filed under Section 260-A of the IncomeTax Act, 1961, against the order of the Income Tax AppellateTribunalMadras'B'Bench,Chennai V.K.C.Jayamohan ..Respondent/Appellant Prayer:- Tax Case Appeal filed under Section 260-A of the IncomeTax Act, 1961, against the order of the Income Tax AppellateTribunalMadras'B'Bench,ChennaimadeinI.T.A.No.1876/Chny/2017 relating to the Asst Year: 2012-13preferred against the order of Commissioner of Income Tax(Appeals), Chennai - 2 in ITA No.158/IT(A)-2/dated 29/05/2017filed against the penalty order of Assistant Commissioner,Income tax, Chennai-34, dated 27/08/2015 for the Assessment year2012-13. For Appellant : Mr.T.RavikumarFor Respondent : No appearance JUDGMENT [Order of the Court was made by ABDUL QUDDHOSE, J.] Heard Mr.T.Ravikumar, learned standing counsel for theAppellant/Revenue. There is no representation on the side of thesole respondent/assessee. 2.The learned standing counsel for the revenue fairlysubmitted that since the tax effect under the impugned orders isless than Rs.1,00,00,000/-, the circular No.17 of 2019 dated08.08.2019 issued by the Central Board of Direct Taxes shallapply and the appeal may be dismissed leaving the substantialquestions of law raised in this appeal open for consideration inthe near future. Circular No.17 of 2019 dated 08.08.2019 readsas follows: https://hcservices.ecourts.gov.in/hcservices/ “Circular No.3/2018 dated 11[th] July 2018 has been replacedby Circular No.17/2019 dated 8[th] August 2019 to enhance Monetarylimits for filing of appeals by the Department before Income TaxAppellate Tribunal High Courts and SLPs/appeals before SupremeCourt for reducing litigation. 3. In the light of the above referred circular, this TaxCase Appeal deserves dismissal and accordingly, dismissed. https://hcservices.ecourts.gov.in/hcservices/ However, the question of law is left open and it is to bedecided in an appropriate proceeding. No costs. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar nl To1. The Registrar, Income Tax Appellate Tribunal, Chennai.2. The Commissioner of Income tax, (Appeals), Chennai.3. The Assistant Commissioner of Income Tax, Chennai - 34.+1cc to Mr.T.Ravi Kumar, Advocate, S.R.No.20072T.C.A.No.364 of 2019RSI(CO)KKV/21/07/2020