The Commissioner Of Income Tax vs M/S.Sify Communications Ltd
2022 Latest Caselaw 14700 Mad

                                                                                TCA.Nos.73, 74, 75 and 76 of 2017


                                   IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 22.08.2022

                                                        CORAM

                                  THE HONOURABLE MR. JUSTICE R. MAHADEVAN
                                                         and
                         THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ

                                         T.C.A.Nos. 73, 74, 75 and 76 of 2017


                The Commissioner of Income Tax,
                Chennai                                                ..    Appellant in all appeals
                                                        Versus

                M/s.Sify Communications Ltd.,
                II Floor, Tidel Park,
                Building 4, Canal Bank Road,
                Taramani, Chennai 600 113.                            .. Respondent in all appeals

                          Tax Case Appeals filed under Section 260A of the Income Tax Act,
                1961 against the order of the Income Tax Appellate Tribunal, Madras “B”
                Bench, Chennai, dated 21.08.2015 passed in respective ITA.Nos.1229,1230,
                1231 and 1232/Mds/2015 for the respective assessment years 2001-02, 2002-
                03, 2004-05 and 2005-06.
                          For Appellant in all cases    : Mr. T. Ravikumar
                                                          Standing counsel

                          For Respondent in all cases   : Mr.R. Venkata Narayanan
                                                          for Mr.Vijayaraghavan


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https://www.mhc.tn.gov.in/judis
                                                                                  TCA.Nos.73, 74, 75 and 76 of 2017


                                                 COMMON JUDGMENT

                             (Judgment of the Court was delivered by R. MAHADEVAN, J.)


                          These Tax Case Appeals have been filed by the appellant / revenue,

                questioning the correctness of the order dated 21.08.2015 passed by the

                Income Tax Appellate Tribunal, Madras “B” Bench, Chennai, in                       respective

                ITA.Nos.1229, 1230, 1231 and 1232/Mds/2015                     relating to respective

                assessment years 2001-02, 2002-03, 2004-05 and 2005-06.



                          2. On 03.04.2017, the aforesaid tax case appeals were admitted on the

                following substantial questions of law;

                                       "1.Whether on the facts and circumstances of the case,
                                  the Tribunal was right in holding that raising of invoices
                                  does not result in earning of income?
                                        2. Whether the Tribunal was right in deleting the
                                  addition of unearned income?"


                           3. 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

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                                                                              TCA.Nos.73, 74, 75 and 76 of 2017


                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 questions of law for determination in an

                appropriate case. No costs.



                                                                   [R.M.D,J.]                   [M.S.Q.,
                J.]
                                                                           22.08.2022
                msr
                Index        : Yes / No




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https://www.mhc.tn.gov.in/judis
                                                                            TCA.Nos.73, 74, 75 and 76 of 2017


                                                                      R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

msr

To

1. The Income Tax Officer (OSD) Company Circle VI (3), Chennai.

2. The Commissioner of Income Tax (Appeals)-15, Chennai 600 034.

3. The Income Tax Appellate Tribunal, Madras “B” Bench, Chennai

T.C.A.Nos. 73, 74, 75 and 76 of 2017

22.08.2022

https://www.mhc.tn.gov.in/judis