The Commissioner Of Income Tax, Coimbatore v. T.s.belli Raj

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.03.2019 CORAM THE HONOURABLE DR.JUSTICE VINEET KOTHARIANDTHE HONOURABLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case Appeal No.931 of 2009 The Commissioner of Income Tax,Coimbatore....Respondent/AppellantVs. T.S.Belli Raj...Appellant/Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, “D” (SMC) Bench, Chennai dated 25.11.2005 made in ITANo. 3010/Mds/2004 against the Order of Commissioner of IncomeTax(Appeals)I, Coimbatore made in Appeal No.859/01-02, dated09.09.2004 for the Assessment Year 1991-92, against the order ofDeputy Commissioner of Income Tax, Circle I(1) Ooty, made inGIR.No.1319-B/91-92/I(1) dated 05.11.1998 for the AssessmentYear 1991-92. For Appellant : Ms.K.G.Usha Rani assisted by Mr.T.R.Senthilkumar For Respondent : Mr.M.P.Senthilkumar JUDGMENT (Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenue callingin question the correctness of the order passed by theIncome Tax Appellate Tribunal, “D” (SMC) Bench, Chennai dated25.11.2005 made in ITA No. 3010/Mds/2004, by raising thefollowing substantial question of law: "Whether on the facts and in the circumstancesof the case, the Appellate Tribunal was right in lawin holding that the issue of assessability of the https://hcservices.ecourts.gov.in/hcservices/ interest amount of Rs.1,11,221/- ignoring therelevant fact clearly available in the assessmentorder for the assessment year 1991-92?” 2.When the matter is taken up for admission, the learnedStanding Counsel for the appellant brought to our notice theCircular instruction issued by the Central Board of Direct Taxesvide Circular No.3/2018 dated 11.7.2018 wherein it is stipulatedthat appeals shall not be filed/pursued by the Department beforethe High Court in cases where the tax effect does not exceedRs.50 lakhs. 3.In the instant case, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeal filedby the Revenue is dismissed as not pressed, keeping open thesubstantial question of law for determination in an appropriatecase. No costs. Sd/- Assistant Registrar(Insp.Cell) //True Copy// Sub Assistant RegistrarKMTo1.The Income Tax Appellate Tribunal, “D” (SMC) Bench, Chennai.2.The Commissioner of Income Tax, Coimbatore.3.The Commissioner of Income Tax (Appeals)I, Coimbatore.4.The Deputy Commissioner of Income Tax Circle I(1),Ooty. 5.The Assistant Registrar, Income Tax Appellate Tribunal,IIIrd Floor, Rajaji Bhavan, Besant Nagar, Chennai-90 +1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.27624+1cc to Mr.M.P.Senthilkumar, Advocate, S.R.No.27144 SKV(CO)CS/06/05/2019 Tax Case Appeal No.931 of 2009