PRINCIPAL COMMISSIONER OF IN vs. SHRI. AVANTHAN CHETTIAR SUR

TCA/983/2019HC Madras10 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 is identical to the issue decided in TCA.Nos.216 & 217 of 2019 dated 04.03.2019. In that previous judgment, the High Court had upheld the order of the Income Tax Appellate Tribunal. Consequently, following the precedent set by its own earlier decision, the High Court dismissed the present appeal filed by the Revenue. The reasoning is that the matter has already been decided against the Revenue, and there is no new ground or argument presented to deviate from the established ruling. No costs were awarded. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue has filed this Tax Case Appeal against the order dated 13.03.2019 passed by the Income Tax Appellate Tribunal, Madras 'B' Bench, in ITA.No.167/Chny/2018, pertaining to the assessment year 2011-12. The appeal challenges the decision of the Tribunal. The assessee is Shri.Avanthan Chettiar Suresh Kumar. The procedural history indicates that the Revenue is aggrieved by the Tribunal's order and has approached the High Court under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal for the assessment year 2011-12. 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 Tribunal. The judgment notes 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 order of the Income Tax Appellate Tribunal. Therefore, the Revenue's appeal is being decided based on this precedent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.983 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.983 of 2019 and C.M.P.No.25448 of 2019 Principal Commissioner of Income Tax Central 2, No.108, Mahatma Gandhi Road, Chennai.

... Appellant Vs Shri.Avanthan Chettiar Suresh Kumar, No.113, Nizam Colony, Pudukkottai – 622 001. PAN: AGEPS 4915J ... 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.167/Chny/2018. For Appellant :Mr.T.R.Senthil Kumar Senior standing counsel For Respondent :Mr.M.Koushik for Mr.S.Sridar 1/4 http://www.judis.nic.in T.C.A.No.983 of 2019 J U D G M E N T (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.167/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'B' Bench for the assessment year 2011-12. 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.983 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.983 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.No.983 of 2019 Dated : 10.12.2019 4/4 http://www.judis.nic.in

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