THE COMMISSIONER OF INCOME TAX vs. SHRI R.SIVAKUMAR

TCA/569/2015HC Madras03 September 2024Bench: Honourable Mr Justice R. SURESH KUMAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court recorded the submission made by the learned Standing Counsel for the appellant Revenue regarding the low tax effect. Based on this submission, the Court decided to dismiss the Tax Case Appeal. The dismissal is specifically for low tax effect, and the substantial questions of law raised in the appeal are kept open for adjudication at an appropriate stage. No costs were awarded. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, Chennai, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT), Madras 'C' Bench, Chennai, dated 04.04.2014, made in ITA No.1719/Mds/2013. The appeal was filed against the assessee, S. Sivakumar. The High Court of Judicature at Madras heard the appeal. The respondent assessee did not appear before the High Court.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed due to low tax effect, as per the submission of the learned Standing Counsel for the appellant. The Revenue argued that the tax effect in the instant case is less than the monetary limit imposed, and therefore, the appeal can be disposed of without adjudicating the substantial questions of law. The Revenue's submission implies that the appeal should be dismissed on this procedural ground, keeping the substantial questions of law open. No specific arguments were recorded for the respondent assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.569 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.09.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.569 of 2015 The Commissioner of Income Tax Chennai. ... Appellant Vs. S.Sivakumar ... Respondent ----- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 04.04.2014 made in ITA No.1719/Mds/2013. For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy Senior Standing Counsel For Respondent : No appearance ----- J U D G M E N T (Delivered by R.SURESH KUMAR, J.) It is brought to our notice by the learned Standing Counsel for the appellant Revenue that in the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue can https://www.mhc.tn.gov.in/judis T.C.A.No.569 of 2015 R.SURESH KUMAR, J. AND C.SARAVANAN, J. KST be disposed of, keeping the substantial questions of law raised in this appeal open for adjudication at a later point of time. 2. Recording the said submission, this Tax Case Appeal is dismissed for low tax effect, keeping open the substantial questions of law for adjudication at appropriate stage. No costs. (R.S.K.,J.) (C.S.N.,J.) 03.09.2024 NCS : Yes/No Index : Yes/No KST To The Income Tax Appellate Tribunal 'C' Bench, Chennai. T.C.A.No.569 of 2015 https://www.mhc.tn.gov.in/judis

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