PRINCIPAL COMMISSIONER OF INC vs. A.RAMESHKUMAR

TCA/980/2019HC Madras03 December 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised in the present appeal (T.C.A.No.980 of 2019) is identical to the issue decided in TCA.Nos.216 & 217 of 2019 dated 04.03.2019. In those previous appeals, the High Court had upheld the order of the Income Tax Appellate Tribunal. Consequently, following the precedent set by its own earlier judgment, the High Court dismissed the Revenue's current appeal. The reasoning is that the matter has already been decided against the Revenue, and there is no new ground or distinguishing factor presented. The ratio decidendi is that appeals on issues already decided by the High Court against the Revenue will be dismissed. The operative direction is the dismissal of the appeal. No costs were awarded. The connected miscellaneous petition was also closed.

What were the facts?

The Revenue, Principal Commissioner of Income Tax, has filed a Tax Case Appeal (T.C.A.No.980 of 2019) against the order dated 13.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), Madras 'B' Bench, in ITA.No.166/Chny/2018. The appeal pertains to the assessment year 2014-15. The assessee is Shri.A.Rameshkumar. The procedural history involves the Revenue preferring this appeal to the High Court under Section 260A of the Income Tax Act, 1961, challenging the ITAT's order.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the order of the ITAT for the assessment year 2014-15. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. Revenue's Contention: The Revenue has filed the appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the ITAT. The judgment states that the issue raised in this appeal is already covered by a previous judgment of the High Court in TCA.Nos.216 & 217 of 2019 dated 04.03.2019, which upheld the ITAT's order. Therefore, the Revenue's appeal is being dismissed on this basis.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.980 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.12.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.980 of 2019 and C.M.P.No.25401 of 2019 Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai.

... Appellant Vs Shri.A.Rameshkumar, Bhuvana Palace, No.108, Siva Subramanian Road, Near D.B.Road, R.S.Puram, Coimbatore, PAN: ACFPR5984D ... Respondent PRAYER : Appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras “B” Bench, dated 13.03.2019 passed in ITA.No.166/Chny/2018. For Appellant :Mr.T.R.Senthil Kumar Senior standing counsel For Respondent :Mr.S.Sridhar J U D G M E N T 1/4 http://www.judis.nic.in T.C.A.No.980 of 2019 (Judgment of the Court was delivered by N.KIRUBAKARAN, J) This Tax Case Appeal has been preferred by the Revenue against the order dated 13.03.2019 passed in ITA.No.166/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2014-15. 2.The issue raised in this Appeal is already covered by the judgment passed by this Court in TCA.Nos.216 & 217 of 2019 dated 04.03.2019, upholding the order of the income tax Appellate Tribunal. Since the issue has already been decided against the revenue, following the same, this Appeal is also dismissed. No costs. Consequently, connected Miscellaneous Petition is also closed. (NKKJ) (PVJ) 10.12.2019 sai 2/4 http://www.judis.nic.in T.C.A.No.980 of 2019 To 1.The Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai. 2.Income Tax Appellate Tribunal 'B' Bench, Chennai. 3/4 http://www.judis.nic.in T.C.A.No.980 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.No.980 of 2019 Dated : 10.12.2019 4/4 http://www.judis.nic.in

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