The Commissioner Of Income Tax Vi Chennai v. N.elanchezian 6A Brindavan St., West Mambalam, Chennai

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.12.2018 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARIANDTHE HON'BLE DR.JUSTICE ANITA SUMANTH The Commissioner of Income Tax VIChennai.....Appellant in the above T.C.(A)sVs. N.Elanchezian6A Brindavan St.,West Mambalam,Chennai. .... Respondent in T.C.(A)No.523 of 2009 Associated Chemical Products6A Brindavan St.,West Mambalam,Chennai. .... Respondent in T.C.(A)No.524 of 2009 K.S.VasanthanFlat 4 Chandra FlatsBrindavan St.,West Mambalam,Chennai. .... Respondent in T.C.(A)No.525 of 2009 Tax Case Appeals filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'A' Bench, Chennai, dated 03.11.2005 made inITA.Nos.18, 19& 17/(Mds)/2001 for the assessment years 1988-89to 1997-98. against the order of the Commissioner of Income Tax(Appeals)IIChennai-34,dated26.02.2001madeinI.T.A.No.214/99-2000, against the order of the AssistantCommissioner of Income Tax Central Circle I(6) Chennai-34 dated31.12.1999 in PA/G.I.No.332-A against the order of the AssistantCommissioner of Income Tax Central Circle I(6),Chennai-34 dated31.12.1999 made in PA/G.I.No.769-E. For Appellant : Mr.T.R.Senthil Kumar Sr.Standing Counsel assisted by Mrs.K.G.Usharani For Respondent : No appearance C O M M O N J U D G M E N T(Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeals have been filed by the Revenuecalling in question the correctness of the order passed by theIncome Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated03.11.2005 made in ITA.Nos.18, 19& 17/(Mds)/2001 for theassessment years 1988-89 to 1997-98. 2. The above appeals have been admitted on 13.07.2009 onthe following substantial question of law : "Whether in the facts and circumstances of thecase, the Tribunal was right in deleting theaddition made on account of undisclosed incomeamounting to Rs.1,20,000/-” 3. When the matters are taken up for admission, the learnedStanding Counsel brought to our notice the Circular instructionissued by the Central Board of Direct Taxes vide CircularNo.3/2018 dated 11.7.2018 wherein it is stipulated that appealsshall not be filed/pursued by the Department before the HighCourt in cases where the tax effect does not exceed Rs.50 lakhs. 4. In the instant cases, the tax effect is said to be lessthan the monetary limit imposed and therefore, the appeals filedby the Revenue are dismissed as not pressed, keeping open thesubstantial question of law for determination in an appropriatecase. No costs. sl https://hcservices.ecourts.gov.in/hcservices/ To 1.The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. 2.The Commissioner of Income Tax VI,Chennai.Chennai. 3.The Commissioner of Income Tax (Appeals)II,Chennai-34.Chennai-34. 4.The Assistant Commissioner of Income Tax,Central Circle I (6),Chennai -34.Central Circle I (6),Chennai -34. Tax Case (Appeal) Nos.523 to 525 of 2009 SSI(CO)CS/29/01/2019