The Commissioner Of Income-Tax,Chennai v. Shri B.g.parthasarathy

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal No.836 of 2013 The Commissioner of Income-tax,Chennai... Appellant -vs- Shri B.G.Parthasarathy,No.3, Govindan Street,Ayyavoo Naidu Colony,Aminjikarai, Chennai-600 029... Respondent APPEAL under Section 260A of the Income Tax Act, 1961 againstthe order dated 30.09.2011, made in I.T.A.No.1061/Mds/2009 onthe file of the Income Tax Appellate Tribunal Bench 'A', Chennaifor the assessment year 2005-06, as against the order of theCommissioner of Income Tax (Appeals)-XII, Chennai-34 made in ITANo.426/07-08 dated 30/03/2010 as against the order of the IncomeTax Officer Business Ward XIV(3) Chennai in Pan/GIRNo. dated 28/12/2007 for the Assessment year 2005-2006. This appeal filed by the Revenue under Section 260A of theIncome-tax Act, 1961 is directed against the order dated30.09.2011, made in I.T.A.No.1061/Mds/2009 on the file of theIncome Tax Appellate Tribunal Bench 'A', Chennai for theassessment year 2005-06. https://hcservices.ecourts.gov.in/hcservices/ 2.The appeal was admitted on 28.01.2014, on the followingsubstantial questions of law:- “(i) Whether on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in holding that theonus was on the revenue to prove that the paymentswere made by the assessee for carriage ortransportation of goods and not simply rent forhiring lorries?(ii) Whether on the facts and in thecircumstances of the case, the Income TaxAppellate Tribunal was right in holding thatdisallowance made by the AO u/s.40(a)(ia) was notproper?” 3.Heard Mr.M.Swaminathan, learned Senior Standing Counselassisted by Ms.V.Pushpa, learned Standing Counsel for theappellant – and Mr.A.S.Sriraman, learned counsel forMr.S.Sridhar, learned Counsel for the respondent. 4.The learned Senior Standing Counsel for the appellantsubmits that the above appeal is not pursued by the Revenue onaccount of the low tax effect in terms of Circular No.17/2019,dated 08.08.2019 issued by the Central Board of Direct Taxes. Bythe said Circular, the monetary limit for filing or pursuing anappeal before the High Court has been increased to Rs.1 Crore.It is further submitted that the tax effect in this case is lessthan the threshold limit. 5. In the light of the said submissions, the above tax caseappeal is dismissed on account of the low tax effect. Thesubstantial questions of law framed are left open. In the eventthe tax effect is above the threshold limit fixed in the saidcircular, liberty is granted to the Revenue to make a mention tothis Court to restore the appeal to be heard and decided onmerits. No costs. Sd/-Assistant Registrar(CS-VIII)//True copy// abr Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1.The Income Tax Appellate Tribunal Bench 'A', Chennai. 2. The Commissioner of Income Tax (Appeals)-XII, 121, Mahatma Gandhi Road, Nungambakkam, Chennai-34 121, Mahatma Gandhi Road, Nungambakkam, Chennai-34 3. The Income Tax Officer, Business Ward IV(3), Chennai. Business Ward IV(3), Chennai. +1cc to Mr.M.Swaminathan, Advocate SR.No.73015 +1cc to Mr.S.Sridhar, Advocate SR.No.72495 T.C.A.No.836 of 2013 SPD(CO)GMY(15/11/2019)