Madras High Court
Commissioner Of Income Tax vs M/S.Sengamala Thayar ... on 24 August, 2021
T.C.A.No.959 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.No.959 of 2013
Commissioner of Income Tax,
Central Circle,
Chennai. ... Appellant
Vs.
M/s.Sengamala Thayar Educational Trust,
No.1, Main Road,
Sundarakottai Post,
Mannargudi. ... Respondent
Appeal 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.No.1741/Mds/2010, Assessment Year 1998-1999.
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T.C.A.No.959 of 2013
For Appellant : Mr.T.R.Senthil Kumar
Senior Standing Counsel
and Mrs.K.G.Usha Rani
Standing Counsel
For Respondent : Mr.T.Vasudevan
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 appeal, filed by the Revenue under Section 260A of the Income
Tax Act, 1961 (“the Act” for brevity) is directed against the order dated
04.04.2013 made in I.T.A.No.1741/Mds/2010 on the file of the Income Tax
Appellate Tribunal, Chennai, “C” Bench (“the Tribunal” for brevity) for the
Assessment Year 1998-1999.
3.The appeal was admitted on 13.02.2014 on the following substantial
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T.C.A.No.959 of 2013
questions of law:
“1.Whether on the facts and circumstances of the case,
the Income Tax Appellate Tribunal is right in confirming the
earning of huge agricultural income based on certificate for
mere ownership of land without verifying the genuineness of
the agricultural operations, detailed accounts and vouchers?
2.Whether on the facts and circumstances of the case,
the Income Tax Appellate Tribunal is right in holding that
the assessee is eligible for exemption u/s.10(22) of the Act
when the assessee collect fees and receives donation with the
purpose of making profit?”
4.The learned Senior Standing Counsel for the appellant submits that
the above appeal is 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 Crore. It is further submitted that the tax effect in this case is less than
the threshold limit.
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T.C.A.No.959 of 2013
5.In the light of the said submissions, the above Tax Case Appeal is
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 this case
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 appeal to be heard
and decided on merits. No costs.
(T.S.S., J.) (S.S.K., J.)
24.08.2021
(2/4)
mkn
Internet : Yes
Index : Yes / No
To
1.The Income Tax Appellate Tribunal, Chennai, “C” Bench
2.The Commissioner of Income Tax,
Central Circle,
Chennai.
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T.C.A.No.959 of 2013
T.S. SIVAGNANAM, J.
and
SATHI KUMAR SUKUMARA KURUP, J.
mkn
T.C.A.No.959 of 2013
24.08.2021
(2/4)
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