Madras High Court
Commissioner Of Income Tax vs M/S.Sengamala Thayar ... on 24 August, 2021
T.C.A.Nos.955 to 958 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.08.2021
CORAM :
THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP
T.C.A.Nos.955 to 958 of 2013
Commissioner of Income Tax,
Central Circle,
Chennai. ... Appellant
in all appeals
Vs.
M/s.Sengamala Thayar Educational Trust,
No.1, Main Road,
Sundarakottai Post,
Mannargudi. ... Respondent
in all appeals
Tax Case Appeals in T.C.A.Nos.955 to 958 of 2013 preferred under
Section 260A of the Income Tax Act, 1961, against the order of the Income
Tax Appellate Tribunal, Madras, “C” Bench, dated 04.04.2013 in
I.T.A.Nos.1813/Mds/2010, 1814/Mds/2010, 1815/Mds/2010 and
1816/Mds/2010, respectively for the Assessment Years 1999-2000, 2001-02,
2002-03 and 2003-04 respectively.
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T.C.A.Nos.955 to 958 of 2013
For Appellant : Mr.T.R.Senthil Kumar
Senior Standing Counsel
and Mrs.K.G.Usha Rani
Standing Counsel
in all appeals
For Respondent : Mr.T.Vasudevan
in all appeals
COMMON JUDGMENT
(Judgment was delivered by T.S. SIVAGNANAM, J.)
We have heard Mr.T.R.Senthil Kumar, learned Senior Standing
Counsel and Mrs.K.G.Usha Rani, learned Standing Counsel for the
appellant/Revenue and Mr.T.Vasudevan, learned counsel for the
respondent/assessee.
2.The above appeals, filed by the Revenue under Section 260A of the
Income Tax Act, 1961 (for short, the Act), are directed against the order
dated 04.04.2013 made in I.T.A.Nos.1813/Mds/2010, 1814/Mds/2010,
1815/Mds/2010 and 1816/Mds/2010, on the file of the Income Tax Appellate
Tribunal, Madras, “C” Bench (for brevity, the Tribunal) for the Assessment
Years 1999-2000, 2001-02, 2002-03 and 2003-04 respectively.
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T.C.A.Nos.955 to 958 of 2013
3.The above appeals were admitted on 13.02.2014 on the following
substantial questions of law:
“1.Whether on the facts and circumstances of the case,
the Tribunal was right in holding that the application seeking
for approval u/s.10(23C)(vi) filed before 13.07.2006 also have
to be disposed off within 12 months from the end of the month in
which the application was filed, while the Income Tax Act and
Explanatory Laws (Amendment) Act, 2006 specifically made the
condition applicable to the applications filed on or after
13.07.2006?
2.Whether on the facts and circumstances of the case, the
Tribunal was right in holding that the approval u/s.10(23C)(vi)
is deemed to have been granted in the case of the assessee when
the application before DGIT has not been disposed off?”
4.The learned Senior Standing Counsel for the appellant submits that
the above appeals are not pursued by the Revenue on account of the Low
Tax Effect in terms of Circular No.17/2019 dated 08.08.2019 issued by the
Central Board of Direct Taxes. By the said Circular, the monetary limit for
filing or pursuing an appeal before the High Court has been increased to Rs.1
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T.C.A.Nos.955 to 958 of 2013
crore. It is further submitted that the tax effect in these cases is less than the
threshold limit.
5.In the light of the said submissions, the above Tax Case Appeals are
dismissed as withdrawn on account of the Low Tax Effect. The substantial
questions of law framed are left open. In the event the tax effect in these
cases is above the threshold limit fixed in the said Circular, liberty is
granted to the Revenue to make a mention to this Court to restore the above
appeals to be heard and decided on merits. No costs.
(T.S.S., J.) (S.S.K., J.)
24.08.2021
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mkn
Internet : Yes
Index : Yes / No
To
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T.C.A.Nos.955 to 958 of 2013
1.The Income Tax Appellate Tribunal,
Madras, “C” Bench.
2.The Commissioner of Income Tax,
Central Circle,
Chennai.
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T.C.A.Nos.955 to 958 of 2013
T.S. SIVAGNANAM, J.
and
SATHI KUMAR SUKUMARA KURUP, J.
mkn
T.C.A.Nos.955 to 958 of 2013
24.08.2021
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