Commissioner Of Income Tax ... vs S. Anandavadivel
2022 Latest Caselaw 838 Mad

                                                                          Tax Case Appeal Nos.9, 11, 13 & 19 of 2022


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED : 19.01.2022

                                                         CORAM :

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

                                      Tax Case Appeal Nos.9, 11, 13 and 19 of 2022
                                          and CMP.Nos. 89, 115 & 183 of 2022


                Commissioner of Income Tax Puducherry
                D.P. Thottam, Muthialpet
                Puducherry 605 003                                          .. Appellant in all TCAs

                                                          Versus

                S. Anandavadivel
                                                                                  .. Respondent in
                                                                      TCA.Nos.9,13 and 19 of 2022


                S. Saravanane                                                       .. Respondent in
                                                                                  TCA.No. 11 of 2022

                          Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961
                against the common order dated 05.08.2014 passed by the Income Tax
                Appellate Tribunal, Chennai “B” Bench, in I.T.A.Nos.1129, 1128, 1130 and
                1132/Mds/2014.
                                   For Appellant     :     Mr.J. Narayanaswamy
                                                           Senior Standing Counsel (in all cases)

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                                                                          Tax Case Appeal Nos.9, 11, 13 & 19 of 2022




                                               COMMON JUDGMENT

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


                          These tax case appeals have been filed by the appellant / Revenue,

                challenging the common order dated 05.08.2014 passed by the Income Tax

                Appellate Tribunal, 'B' Bench, Chennai, in I.T.A.Nos.1129, 1128, 1130 and

                1132/Mds/2014, relating to the respective assessment years 2004-05, 2005-06,

                2004-05 and 2006-07, by raising the following substantial questions of law:-

                                  “(i) Whether the Tribunal was right in law and justified by
                          deleting the penalty levied U/s.271D & U/s. 271E of the Act,
                          when the assessee regularly violated the provisions of section
                          269SS and section 269T of the Income Tax Act?


                                  (ii) Whether the Tribunal was right in law accepting the
                          version of the assessee without any evidence that he has not
                          borrowed and repaid any loan from the lender, when the lender
                          made categorical statement under oath that the assessee has
                          borrowed and repaid loan in cash?”


                          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,


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                                                                        Tax Case Appeal Nos.9, 11, 13 & 19 of 2022


                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 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 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 petitions are closed.




                                                                     [R.M.D,J.]    [M.S.Q, J.]
                                                                           19.01.2022

                Internet : Yes
                Index : Yes / No
                dhk




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                                                              Tax Case Appeal Nos.9, 11, 13 & 19 of 2022




                                                               R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

dhk To

1. Commissioner of Income Tax Puducherry D.P. Thottam, Muthialpet Puducherry 605 003

2. The Income Tax Appellate Tribunal Chennai “B” Bench.

Tax Case Appeal Nos. 9, 11, 13 and 19 of 2022

19.01.2022

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