COMMISSIONER OF INCOME TAX vs. SRI P.SELVARAJ

T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 and C.M.P.Nos.23806, 23814, 23817, 23825, 23830 & 23834 of 2019 Commissioner of Income Tax Central III, 108, Nungambakkam High Road, Chennai 600 034. ... Appellant (in all appeals) Vs Sri.P.Selvaraj, Old No.37, New No.5, Sriram Nagar North Street, Alwarpet, Chennai 600 018. PAN: ABQ PS 2182 L ... Respondent (in all appeals) PRAYER in T.C.A.No.847 of 2019: Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1234/Mds/2011. PRAYER in T.C.A.No.849 of 2019: Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate 1/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1231/Mds/2011. PRAYER in T.C.A.No.850 of 2019: Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1236/Mds/2011. PRAYER in T.C.A.No.851 of 2019 : Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1230/Mds/2011. PRAYER in T.C.A.No.852 of 2019: Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1232/Mds/2011. PRAYER in T.C.A.No.853 of 2019 : Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1233/Mds/2011. PRAYER in T.C.A.No.854 of 2019 : Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate 2/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.No.1235/Mds/2011. For Appellant :Mr.T.R.Senthil Kumar (in all appeals) Senior standing counsel J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) The Appeals have been preferred by the Revenue against the order of the Income Tax Appellate Tribunal “D” Bench, Chennai, dated 03.08.2012 in ITA.Nos.1230 to 1236 (Mds)/2011, Assessment years 2002-03 to 2008-09. 2.The orders of the CIT(A), dated 15.02.2011 for the assessment years, 2002-03 to 2008-09 were challenged before the Tribunal by the Revenue. The Appellate Tribunal rejected the contention of the Revenue and dismissed the same. Against the order of the Appellate Tribunal only, present appeals have been filed. 3.These appeals are admitted on the following substantial questions of law : 3/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 “1.Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in not giving opportunity to the Assessing Officer to verify the details of the Deposits in Bank Accounts/Peak credits; Unexplained investment on purchase of properties and unaccounted cheques/pro-notes which were produced before the CIT (A) and is against Rule 46A of the Income Tax Rules, 1962? 2.Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in granting relief towards Unaccounted Advance to third party and unexplained credit from Agricultural income which were claimed before the CIT (A)? 3.Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in simply upholding the order of CIT (A) without considering the Grounds of Appeal raised by the Department before the Tribunal?" 4.Mr.T.R.Senthil Kumar, learned Senior Standing Counsel appearing on behalf of the appellant would submit that the tax effect in these cases are less than Rs.1 crore and are covered by Circular No.17/2019 dated 08.08.2019 issued by the Director, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, 4/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 Government of India, Delhi. As per the said circular, the monetary limit to file an appeal before the High Court is fixed at Rs.1 crore. In these cases, tax effect is less than Rs.1 crore and therefore, these cases have to be dismissed. 5.This Court perused the circular dated 08.08.2019 and Paragraph No.2 of the said Circular, which prescribes monetary limit for filing appeal is usefully extracted as follows: 2.As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows: S.No. Appeals / SLPs in Income- tax matters Monetary Limit (Rs.) 1. Before Appeallate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 5/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 6.In view of the submissions made by the learned counsel appearing on behalf of the appellant and also in view of the Circular No.17/2019 dated 08.08.2019 issued by the Director, Central Board of Direct Taxes, Delhi, the Tax Case Appeals are dismissed on account of tax effect. However, the substantial questions of law framed is left open. In the event the tax effect is above the limit fixed in the said circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeals to be heard and decided on merits. No costs. Consequently, connected Miscellaneous Petitions are also closed. (NKKJ) (PVJ) 13.11.2019 sai 6/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 To 1.The Commissioner of Income Tax Central III, 108, Nungambakkam High Road, Chennai 600 034. 2.Income Tax Appellate Tribunal 'D' Bench, Chennai. 7/8 http://www.judis.nic.in T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.Nos.847, 849, 850, 851 to 854 of 2019 Dated : 19.11.2019 8/8 http://www.judis.nic.in