THE COMMISSIONER OF INCOME T vs. M/S. COROMANDEL CABLES PVT L

T.C.A.Nos.354, 357 & 358 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.08.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.354, 357 & 358 of 2021 The Commissioner of Income tax, Chennai. ... Appellant in all TCAs Versus M/s. Coromandel Cables Pvt. Ltd.,

A-7, 6th Cross Street, Indira Nagar, Adyar, Chennai - 600 020. PAN: AAACC 7190E

... Respondent in all TCAs Appeals preferred under Section 260A of the Income Tax Act, 1961, against the order dated 12.05.2017 passed by the Income Tax Appellate Tribunal, “C” Bench, Chennai, in MA.Nos.39, 42 and 40/Mds/2017 in I.T.A.Nos.1780, 1783 and 1781/Mds/2013. For Appellant : Mr.T.Ravi Kumar

Senior Standing Counsel in all TCAs For Respondent : Mr.S.Sridhar in all TCAs Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.354, 357 & 358 of 2021

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 12.05.2017 passed by the Income Tax Appellate Tribunal, “C” Bench, Chennai, in MA.Nos.39, 42 and 40/Mds/2017 in I.T.A.Nos.1780, 1783 and 1781/Mds/2013, relating to the respective assessment years 2007-08, 2010-11 and 2008-09.

2.By order dated 16.07.2021, this court admitted the aforesaid tax case appeals on the following substantial questions of law: “(i) Whether on the facts and in the circumstances of the case, the Tribunal was right in rectifying the order passed under section 254(2) dated 12.05.2017 which was passed beyond the time limit of 6 months prescribed under section 254(2) especially when the original order passed was one which dealt on merits dated 04.03.2015? (ii) Is not the finding of the Tribunal bad by entertaining the three Miscellaneous Application against the original order passed dated 04.03.2016 which would amount to reviewing the original order passed which power the Tribunal did not possess under the statute?" Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.354, 357 & 358 of 2021 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 is 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 appropriate cases. No costs. (R.M.D., J.) (M.S.Q., J.) 23.08.2022

Internet : Yes

Index : Yes / No av Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.354, 357 & 358 of 2021 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. av To 1. The Income Tax Appellate Tribunal, “C” Bench, Chennai. 2. The Commissioner of Income Tax, Chennai. 3. The Assistant Commissioner of Income-tax, Company Circle - I(3), Chennai. 4. The Commissioner of Income Tax (Appeals)-1, Chennai.

T.C.A.Nos.354, 357 & 358 of 2021 23.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis