Commissioner Of Income Tax vs Smt.V.P.Safiya
2022 Latest Caselaw 14708 Mad

                                                                                         TCA.No.112 of 2018


                                     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.No. 112 of 2018

                    Commissioner of Income Tax,
                    Chennai                                                      ..     Appellant
                                                             Versus

                    Smt.V.P.Safiya,
                    5/25, 5th Street,
                    APMS Marakkayar Nagar,
                    Neelankarai, Chennai 600 041                                  .. Respondent

                                  Tax Case Appeal filed under Section 260-A of the Income Tax Act,
                    1961 against the order of the Income Tax Appellate Tribunal Madras “A”
                    Bench, dated 26.05.2016 passed in ITA.No.565/Mds/2016 in respect of
                    Assessment Year 2011-12.


                                             For Appellant    :   Mr.J. Narayanaswamy
                                                                  Standing Counsel

                                             For Respondent : Mr. R. Sivaraman



                    1/4

https://www.mhc.tn.gov.in/judis
                                                                                           TCA.No.112 of 2018


                                                          JUDGMENT

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

This Tax Case Appeal has been filed by the appellant / revenue,

questioning the correctness of the order dated 26.05.2016 passed by the

Income Tax Appellate Tribunal Madras “A” Bench in

ITA.No.565/Mds/2016 for the Assessment Year 2011-12 on the following

substantial question of law;

' 1.Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the appeal arising out of the assessment order giving effect to the revisions order, had to be set aside, without going into the merits of the case, on the ground that the revision order of the CIT u/s.263, was set aside by the tribunal, even though the appeal arising from the revision order is pending before this Hon'ble Court?”

2. When the matter was 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

https://www.mhc.tn.gov.in/judis TCA.No.112 of 2018

effect in this appeal is less than the threshold limit.

3. In the light of the aforesaid submissions made by the learned

counsel for the appellant / Revenue, the present appeal, wherein, the tax

effect is said to be less than the monetary limit imposed, is 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

                    To

                          1. The Income Tax Officer,
                             Business Ward-V(1),
                             Chennai-34.

2. The Commissioner of Income Tax (Appeals)-15 Chennai -34

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

https://www.mhc.tn.gov.in/judis TCA.No.112 of 2018

R. MAHADEVAN, J.

and MOHAMMED SHAFFIQ, J.

msr

T.C.A.No. 112 of 2018

22.08.2022

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