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Madras High Court

The Commissioner Of Income Tax vs Shri Ramsingh Kumar on 3 March, 2020

Bench: M.Sathyanarayanan, Abdul Quddhose

                                                                          T.C.A.Nos.696 to 698 of 2019 and
                                                                            CMP.Nos.20926 & 20935 of 2019


                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED : 03.03.2020

                                                       CORAM
                                THE HONOURABLE MR.JUSTICE M.SATHYANARAYANAN
                                                         and
                                  THE HONOURABLE MR.JUSTICE ABDUL QUDDHOSE
                                             T.C.A.Nos.696 to 698 of 2019
                                                         and
                                            CMP.Nos.20926 & 20935 of 2019


                      The Commissioner of Income Tax,
                      Chennai                                    ..   Appellant in all TCAs.

                                                        Versus
                      Shri Ramsingh Kumar                        ..   Respondent in all TCAs.


                      Prayer in TCA.No.696 of 2019 :- Tax Case Appeal filed under Section 260-
                      A of the Income Tax Act, 1961, against the order of the Income Tax
                      Appellate Tribunal made in I.T.A.No.2194/Mds/2016 relating to the Asst.
                      Year: 2010-11.


                      Prayer in TCA.No.697 of 2019:- Tax Case Appeal filed under Section 260-A
                      of the Income Tax Act, 1961, against the order of the Income Tax
                      Appellate Tribunal made in I.T.A.No.2195/Mds/2016 relating to the Asst.
                      Year: 2011-12.

                      1/5


http://www.judis.nic.in
                                                                         T.C.A.Nos.696 to 698 of 2019 and
                                                                           CMP.Nos.20926 & 20935 of 2019


                      Prayer in TCA.No.698 of 2019:- Tax Case Appeal filed under Section 260-A
                      of the Income Tax Act, 1961, against the order of the Income Tax
                      Appellate Tribunal made in I.T.A.No.2196/Mds/2016 relating to the Asst.
                      Year: 2012-13.


                               For Appellant in all TCAs    : Mr.T.Ravikumar
                               For Respondent in all TCAs. : Mr.R.Sivaraman


                                                 COMMON JUDGMENT

[Order of the Court was made by ABDUL QUDDHOSE, J.] Heard Mr.T.Ravikumar, learned standing counsel for the Appellant/Revenue and Mr.R.Sivaraman, learned counsel for the respondent/assessee.

2.The learned standing counsel for the revenue fairly submitted that since the tax effect under the impugned orders is less than Rs.1,00,00,000/-, the circular No.17 of 2019 dated 08.08.2019 issued by the Central Board of Direct Taxes shall apply and the appeals may be dismissed leaving the substantial questions of law raised in these appeals open for consideration in the near future. The circular No.17 of 2019 dated 08.08.2019 reads as follows:

http://www.judis.nic.in  T.C.A.Nos.696 to 698 of 2019 and CMP.Nos.20926 & 20935 of 2019 “Circular No.3/2018 dated 11th July 2018 has been replaced by Circular No.17/2019 dated 8th August 2019 to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal High Courts and SLPs/appeals before Supreme Court for reducing litigation.

Appeals/SLPs Monetary Limit (Rs.) Monetary Limit (Rs.) in Income-tax (Previous Limits) (Revised Limit) matters Before Appellate 20,00,000 50,00,000 Tribunal Before High 50,00,000 1,00,00,000 Court Before Supreme 1,00,00,000 2,00,00,000 Court • The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit.

http://www.judis.nic.in  T.C.A.Nos.696 to 698 of 2019 and CMP.Nos.20926 & 20935 of 2019 • Further, even in the case of composite order of High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. • In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately.

3. Recording the aforesaid circular as well as the submission made by the learned standing counsel for the Appellant/Revenue, the Appeals are dismissed leaving the substantial questions of law raised by the Appellant open for consideration in the near future. No costs.

Consequently, connected miscellaneous petitions are closed.

                                                                          (M.S.N.,J)    (A.Q.,J)
                                                                             03.03.2020

                      nl

                      Index: Yes / No
                      Internet: Yes / No

Speaking Order/Non-Speaking Order 4/5 http://www.judis.nic.in  T.C.A.Nos.696 to 698 of 2019 and CMP.Nos.20926 & 20935 of 2019 M.SATHYANARAYANAN, J.

AND ABDUL QUDDHOSE, J.

nl T.C.A.Nos.696 to 698 of 2019 and CMP.Nos.20926 & 20935 of 2019 03.03.2020 5/5 http://www.judis.nic.in