Madras High Court
Principal Commissioner Of Income ... vs Shri.Aravind Nandagopal on 13 December, 2021
Tax Case Appeal Nos.797 & 798 of 2019 and CMP.No.22271 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.12.2021
CORAM :
THE HON'BLE MR. JUSTICE R. MAHADEVAN
AND
THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal Nos.797 & 798 of 2019
and
CMP.No.22271 of 2019
Principal Commissioner of Income Tax
Central 2
No.108, Mahatma Gandhi Road,
Chennai 600 034.
...Appellant in both cases
-vs-
Shri.Aravind Nandagopal,
No.6, 6th Street, Rutland Gate,
Chennai 600 006.
PAN:AAFPA6259G ...Respondent in both cases
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
against the common order dated 12.03.2019 passed by the Income Tax
Appellate Tribunal, “B” Bench Chennai, in W.T.A.Nos.41 and 40 /Chny/2018.
For Appellant : Mr.Karthik Ranganathan
Senior Standing Counsel in both cases
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Tax Case Appeal Nos.797 & 798 of 2019 and CMP.No.22271 of 2019
COMMON JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
These tax case appeals have been filed by the appellant / Revenue,
challenging the order dated 12.03.2019 passed by the Income Tax Appellate
Tribunal, 'B' Bench, Chennai, in W.T.A.Nos.41 & 40 /Chny/2018, relating to
the assessment years 2011-12 & 2010-11, by raising the following substantial
questions of law:-
(i) Whether the Appellate Tribunal was right in cancelling
the Penalty levied under Section 18[1][c] of the Wealth Tax Act
on the ground the Assessing Officer has not clearly indicated that
the proceedings were initiated either for 'concealed the particulars
of wealth' or 'furnished inaccurate particulars of such wealth' in
the penalty notice?
(ii) Whether, the act of the Tribunal is justifiable by not
following its own decision rendered by the 'C' Bench of ITAT,
Chennai in the case of S.Anandalakshmi in ITA
No.1948/Mds/2016, dated 17.10.2017?
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Tax Case Appeal Nos.797 & 798 of 2019 and CMP.No.22271 of 2019
2. When the matters were taken up for consideration, the learned counsel
for the appellant / Revenue brought to the notice of this court the Circular
No.17/2019 dated 08.08.2019 issued by the Central Board Direct Taxes,
wherein, it is stipulated that appeals shall not be filed/pursued by the
Department before the High Court in cases where the tax effect does not exceed
Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in
these appeals are less than the threshold limit.
3. In the light of the aforesaid submissions made by the learned counsel
for the appellant / Revenue, the present appeals, wherein, the tax effect is said
to be less than the monetary limit imposed, are dismissed as withdrawn,
keeping open the substantial questions of law for determination in appropriate
cases. No costs. Consequently, connected miscellaneous petition is closed.
[R.M.D,J.] [M.S.Q, J.]
13.12.2021
Internet : Yes
Index : Yes / No
av
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Tax Case Appeal Nos.797 & 798 of 2019 and CMP.No.22271 of 2019
R. MAHADEVAN, J.
AND
MOHAMMED SHAFFIQ, J.
av
To
1. The Income Tax Appellate Tribunal,
“B” Bench Chennai.
2. Principal Commissioner of Income Tax
Central 2
No.108, Mahatma Gandhi Road,
Chennai 600 034.
Tax Case Appeal Nos.797 & 798 of 2019
and
CMP.No.22271 of 2019
13.12.2021
https://www.mhc.tn.gov.in/judis
