Madras High Court
The Commissioner Of Income Tax vs M/S.Central Hotels Pvt. Ltd on 16 August, 2022
T.C.A.Nos.1039, 1040 to 1043 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 16.08.2022
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN
AND
THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal Nos.1039, 1040, 1041, 1042 and 1043 of 2009
The Commissioner of Income Tax
Chennai .. Appellant in all T.C.As
Vs.
M/s.Central Hotels Pvt. Ltd.
1st Floor
144/1, Nungambakkam High Road
Chennai 600 034
PAN : AAACC4625J .. Respondent in all T.C.As
Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
against the common order dated 20.11.2008 passed by the Income Tax
Appellate Tribunal, 'A' Bench, Chennai, in respective I.T.A.Nos.
2298/Mds/2005, 1060/Mds/2008, 1061/Mds/2008, 1062/Mds/2008 and
1063/Mds/2008.
For Appellant : Mr.T.Ravikumar
in all T.C.As Senior Standing Counsel
For Respondent : Notice not served
in all T.C.As
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T.C.A.Nos.1039, 1040 to 1043 of 2009
COMMON JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
These tax case appeals have been filed by the appellant/Revenue, calling
in question the correctness of the common order dated 20.11.2008 passed by
the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in respective
I.T.A.Nos.2298/Mds/2005, 1060/Mds/2008, 1061/Mds/2008, 1062/Mds/2008
and 1063/Mds/2008, for the respective assessment years 2001-02, 2002-03,
2003-04, 2004-05 and 2005-06.
2. By order dated 09.11.2009, this Court admitted the aforesaid tax case
appeals on the following substantial question of law :
“Whether in the facts and circumstances of the case, the
Appellate Tribunal was right in holding that the leasing out of the
hotel premises, being building with amenities, fittings, fixtures,
machinery, equipments, furniture and accessories etc., should be
treated as income from business and not income from house
property/other sources?”
3. When these 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
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T.C.A.Nos.1039, 1040 to 1043 of 2009
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.
4. 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 question of law for determination in appropriate cases.
No costs.
[R.M.D,J.] [M.S.Q, J.]
16.08.2022
Index : Yes / No
gya
To
1.The Assistant Commissioner of Income Tax
Central Circle I(3), Chennai
2.The Commissioner of Income Tax
Chennai
3.The Income Tax Appellate Tribunal
'A' Bench, Chennai
4.The Commissioner of Income Tax (Appeals) VIII
Chennai
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T.C.A.Nos.1039, 1040 to 1043 of 2009
R. MAHADEVAN, J.
AND
MOHAMMED SHAFFIQ, J.
gya
T.C.A.Nos.1039, 1040 to 1043 of 2009
16.08.2022
https://www.mhc.tn.gov.in/judis
