Madras High Court
The Principal Commissioner Of vs M/S.Aqua Pump Industries on 22 August, 2022
TCA.Nos386 and 387 of 2019
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. 386 and 387 of 2019
The Principal Commissioner of
Income Tax 2,
No.63, Race Course Road,
Coimbatore .. Appellant in both appeals
Versus
M/s.Aqua Pump Industries,
Post Box No.5803,
Thudiyalur Post,
Coimbatore 641 034 ..Respondent in both 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, dated 21.08.2018 passed in respective ITA.Nos.1355 and
1356/Chny/2017 for the respective assessment years 2013-14 and 2014-15.
For Appellant in both cases : Mr. M. Swaminathan &
M/s.V. Pushpa
Standing counsel
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TCA.Nos386 and 387 of 2019
For Respondent in both cases : Mr.R.Kumar
for Mr.T.N. Seetharaman
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 21.08.2018 passed by the
Income Tax Appellate Tribunal, Madras “B” Bench, in respective ITA.Nos.
1355 and 1356/Chny/2017 relating to respective assessment years 2013-14
and 2014-15.
2. On 24.06.2019, the aforesaid tax case appeals were admitted on the
following substantial question of law;
'1. Whether the Appellate Tribunal failed to consider
that in the assessee's own case for the earlier assessment
years, the subject matter of appeals were admitted on
03.07.2018 and are pending in TCA.Nos.341 and 342 of
2018 and similarly in the case of Aqua Sub-Engineering in
TCA.Nos.761 to 764 and 82 of 2018 admitted on 20.3.2018
and are pending before this Court?”
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TCA.Nos386 and 387 of 2019
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
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 an appropriate
case. No costs.
[R.M.D,J.] [M.S.Q.,
J.]
22.08.2022
msr
Index : Yes / No
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TCA.Nos386 and 387 of 2019
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
msr
To
1. The Assistant Commissioner of Income Tax,
Non-Corporate Circle-4, Coimbatore.
2. The Commissioner of Income Tax (Appeals)-3,
Coimbatore.
3. The Income Tax Appellate Tribunal, Madras “B” Bench,
Chennai,
T.C.A.Nos. 386 and 387 of 2019
https://www.mhc.tn.gov.in/judis
TCA.Nos386 and 387 of 2019
22.08.2022
https://www.mhc.tn.gov.in/judis
