The Commissioner Of v. N.Elanchezian

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.12.2018

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE DR.JUSTICE ANITA SUMANTH Tax Case (Appeal) Nos.523 to 525 of 2009 The Commissioner of Income Tax VI Chennai.

....Appellant in the above T.C.(A)s Vs.

N.Elanchezian 6A Brindavan St., West Mambalam, Chennai.

.... Respondent in T.C.(A)No.523 of 2009 Associated Chemical Products 6A Brindavan St., West Mambalam, Chennai.

.... Respondent in T.C.(A)No.524 of 2009 K.S.Vasanthan Flat 4 Chandra Flats Brindavan St., West Mambalam, Chennai.

.... Respondent in T.C.(A)No.525 of 2009 Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 03.11.2005 made in ITA.Nos.18, 19& 17/(Mds)/2001 for the assessment years 1988-89 to 1997-98. against the order of the Commissioner of Income Tax (Appeals)II Chennai-34, dated 26.02.2001 made in I.T.A.No.214/99-2000, against the order of the Assistant Commissioner of Income Tax Central Circle I(6) Chennai-34 dated 31.12.1999 in PA/G.I.No.332-A against the order of the Assistant Commissioner of Income Tax Central Circle I(6),Chennai-34 dated 31.12.1999 made in PA/G.I.No.769-E.

For Appellant : Mr.T.R.Senthil Kumar Sr.Standing Counsel assisted by Mrs.K.G.Usharani For Respondent : No appearance C O M M O N J U D G M E N T (Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeals have been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 03.11.2005 made in ITA.Nos.18, 19& 17/(Mds)/2001 for the assessment years 1988-89 to 1997-98.

2. The above appeals have been admitted on 13.07.2009 on the following substantial question of law :

"Whether in the facts and circumstances of the case, the Tribunal was right in deleting the addition made on account of undisclosed income amounting to Rs.1,20,000/-"

3. When the matters are taken up for admission, the learned Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.3/2018 dated 11.7.2018 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.50 lakhs.

4. In the instant cases, the tax effect is said to be less than the monetary limit imposed and therefore, the appeals filed by the Revenue are dismissed as not pressed, keeping open the substantial question of law for determination in an appropriate case. No costs.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar sl

To 1.

The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai.

2.

The Commissioner of Income Tax VI, Chennai.

3.

The Commissioner of Income Tax (Appeals)II, Chennai-34.

4.

The Assistant Commissioner of Income Tax, Central Circle I (6),Chennai -34.

Tax Case (Appeal) Nos.523 to 525 of 2009 SSI(CO) CS/29/01/2019