THE COMMISSIONER vs. M/S.RAVIKUMAR PROPERTIES

T.C.A.Nos.417 & 418 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 05.08.2022 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal Nos.417 and 418 of 2016 AND C.M.P.No.8993 of 2016 The Commissioner of Income Tax Chennai

.. Appellant in both T.C.As Vs. M/s.Ravikumar Properties Pvt. Ltd. 1-C, Nandita Apartments 47, Thirumalai Pillai Street T.Nagar, Chennai 600 017 PAN : AACCR8692L .. Respondent in both T.C.As Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order dated 30.06.2015 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in respective I.T.A.No.1435/Mds/2013 and C.O.No.186/Mds/2013. For Appellant : Mr.T.Ravikumar in both T.C.As Senior Standing Counsel For Respondent : No appearance in both T.C.As 1/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.417 & 418 of 2016 C O M M O N J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) These tax case appeals have been filed by the appellant/Revenue, calling in question the correctness of the order dated 30.06.2015 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in respective I.T.A.No.1435/Mds/2013 and C.O.No.186/Mds/2013, relating to the assessment years 2009-10. 2. By order dated 05.07.2016, this Court admitted the aforesaid tax case appeals on the following substantial question of law : “Whether on the facts and in the circumstances of the case, the Tribunal was right in upholding the order of CIT(A) who deleted the additions made by the AO u/s.14A r/w.Rule 8D of the Income Tax Act?” 3. When these 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. 2/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.417 & 418 of 2016 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the present appeals, wherein, the tax effect is said to be less than the monetary limit imposed, are dismissed as withdrawn, keeping open the substantial question of law for determination in appropriate cases. No costs. Consequently, connected miscellaneous petition is closed. [R.M.D, J.] [M.S.Q, J.] 05.08.2022

Index : Yes / No gya To 1.The Commissioner of Income Tax Chennai 2.The Assistant Commissioner of Income Tax Company Circle V(3), Chennai 3.The Commissioner of Income Tax (Appeals)-V Chennai 600 034 4.The Income Tax Appellate Tribunal 'A' Bench, Chennai 3/4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.417 & 418 of 2016 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya T.C.A.Nos.417 & 418 of 2016 05.08.2022

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