The Commissioner Of Income Tax v. M/S.sm Feeds & Farms India Pvt. Ltd., ''Lucky Building''

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE M.SATHYANARAYANANandTHE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE T.C.A.Nos.540 & 541 of 2018 The Commissioner of Income Tax .. Appellant in both T.C.A.s/RespondentVersus M/s.SM Feeds & Farms India Pvt. Ltd.,''Lucky Building'',No.938, 12[th] Cross Street,MKB Nagar Vyasarpadi,Chennai 600 039... Respondent in both T.C.A.s/ Appellant Common Prayer:- Tax Case Appeal filed under Section 260-A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Madras 'B' Bench, dated 25.11.2016 made inI.T.A.Nos.2796, 2797 & 2798/Mds/2016 relating to the Asst Years:2012-13 & 2013-14 and against the order of the Commissioner ofIncome Tax (Appeals) Room No.221, 121 M.G.Road, Nungambakkam,Chennai, dt.22.9.2016 made in ITA.No.084 & 085 CIT(A)-15/2015-16& ITA.No.077/CIT(A)-15/2016-17 against the Deputy Commissionerof Income Tax, Corporate Circle 6(2) Chennai-34 dt.30.3.2015 &31.3.2016 and made in PAN.No.AANCS 2321N Assessment Year 2012-13& 2013-14. For Appellant in both T.C.A.s : Mr.J.Narayanasamy [Order of the Court was made by ABDUL QUDDHOSE, J.] Heard Mr.J.Narayanasamy, 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 dated https://hcservices.ecourts.gov.in/hcservices/ 08.08.2019 issued by the Central Board of Direct Taxes shallapply and the appeal may be dismissed leaving the substantialquestions of law raised in these appeals open for considerationin the near future. Circular No.17 of 2019 dated 08.08.2019reads as follows: “Circular No.3/2018 dated 11[th] July 2018 hasbeen replaced by Circular No.17/2019 dated 8[th]August 2019 to enhance Monetary limits for filing ofappeals by the Department before Income TaxAppellate Tribunal High Courts and SLPs/appealsbefore Supreme Court for reducing litigation. 3. In the light of the above referred circular, these TaxCase Appeals deserve dismissal and accordingly, dismissed.However, the question of law is left open and it is to bedecided in an appropriate proceeding. No costs. Assistant Registrar(CS I) //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal,Madras B Bench, Nungambakkam, Chennai-34. 2.The Commissioner of Income Tax (Appeals)15,Room No.221,121 M.G.Road, Nungambakkam, Chennai-34. 3.The Deputy Commissioner of Income Tax,Corporate Circle 6(2), Chennai-34. 4.The Assistant Registrar,Income Tax Appellate Tribunal,Sheshadri Bhavan, III Floor,Besant Nagar, Chennai-90. Vgii(co)krd 3/9T.C.A.Nos.540 & 541 of 2018