Income Tax Appellate Tribunal - Chennai
Ito, Ward - 1 (1),, Trichy vs Shri Natarajan Sekar, Trichy on 22 August, 2019
आयकर अपील य अ धकरण, 'सी' यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , 'C' BENCH, CHENNAI ी धु वु आर.एल रे डी, याियक सद य एवं ी एस जयरामन, लेखा सद य के सम BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./I.T. A. No.1434/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 2015-1 6) The Income Tax Officer, M/s. S-1694 Satyamangalam PACCS Ltd., Ward 2(3), Vs Kullampatti, P.O., Salem Salem - 636 103.
PAN: AANAS 2259K
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1999/CHNY/ 2016 ( नधारण वष / A s s es sm en t Y ea r : 2010-1 1) M/s. Proactive Solutech (India) Pvt. Ltd., The Income Tax Officer, 5th Floor, Mookambika Complex, Corporate Ward - 5(2), Vs 4, Lady Desika Road, Mylapore, Chennai.
Chennai - 600 004.
PAN: AAACP 9859K
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1517/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 2015-1 6) M/s. PDR Investments Pvt. Ltd., The DCIT, No.432/609, Lakshmi Bhavan, Corporate Circle - 5(2), Vs 4th Floor, Mount Road, Chennai.
Chennai - 600 006.
PAN: AACCP1177 A
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
2 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.1718/CHNY/2015 ( नधारण वष / A s s e s sm e n t Yea r : 20 1 1- 12 ) The ITO (Exemptions) M/s. Chennai Kammavar Trust, Ward- 2, Vs No.56, Gangadeeshwar Koil Street, Chennai. Purasawalkam, Chennai - 600 084.
PAN: AAATC0139 Q (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri N. Arjun Raj, CA आयकर अपील सं./I.T. A. No.1561/CHNY/ 2019 ( नधारण वष / A s s e s sm e n t Yea r : 20 1 4- 15 ) The DCIT, M/s. Flow Link Systems P. Ltd., Corporate Circle - 1, Vs 189/1A,1B,1C, Uthupalayam, Arasur Village, Coimbatore. Palladam Taluk, Coimbatore - 641 407.
PAN: AAACF 3239K
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. Nos.1 037, 1038, 1040 &10 41/CHNY/2008 ( नधारण वष / A s s e s sm e n t Ye ar s : 20 0 3- 04 & 20 0 4- 0 5) The ACIT, Shri S. Govindarajan, Salary Circle - IV, Vs No.842, Anna Salai, Chennai. Chennai - 600 002.
PAN: AAGPG1 173L
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
3 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.2740/CHNY/2017 ( नधारण वष / A s s es sm en t Y ea r : 20 0 8- 09 ) The ACIT, Shri C. Ravindran, Non-Corporate Circle - 10(1), Vs 50, Taylors Road, Kilpauk, Coimbatore. Chennai - 600 010.
PAN: AAPPR97 07E (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri R.S. Balaji, Advocate आयकर अपील सं./I.T. A. No.299/CHNY/201 9 ( नधारण वष / A s s e s sm e n t Yea r : 20 1 3- 14 ) The ACIT, Shri P. Thiyagarajan, Villupuram Circle, Vs 135, PJN Street, Villupuram - 605 602. Tindivanam, Villupuram - 604 001 PAN: AAAPT345 6B (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : None आयकर अपील सं./I.T. A. No.1581/CHNY/ 2019 ( नधारण वष / A s s e s sm e n t Yea r : 20 1 4- 15 ) M/s. L&T BPP Tollway Ltd., The DCIT, P.O.Box No.979, Corporate Circle - 1(2), Vs Mount Poonamallee Road, Manapakkam, Chennai.
Chennai - 600 089.
PAN: AACCL0234E
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
4 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.1583/CHNY/ 2019 ( नधारण वष / A s s e s sm e n t Yea r : 20 1 5- 16 ) M/s. 3T Properties Pvt. Ltd., The Income Tax Officer, Archana Apartment, Corporate Ward - 1(1), Vs No.23, Sarangapani Street, Chennai.
T.Nagar, Chennai - 600 017.
PAN: AAACZ3207B
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.2885/CHNY/20 16 & C.O. No.189/C hny/2016 (in ITA No. 2885/Chny/2016) ( नधारण वष / A s s e s sm en t Ye ar : 2 01 3- 14 The ACIT, Vs M/s. NKCM Spinners Private Limited, Circle - 1, 43, Alagirisingh Street, Erode. Fort, Erode - 638 001.
PAN: AAC CN7095D
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.277/CHNY/201 9
( नधारण वष / A s s es sm en t Y ea r : 20 0 3- 04 ) M/s.Bhari Information Technology Systems The DCIT, Pvt. Ltd., Corporate Circle - 1(2), Vs No.3,4,&5, Buharia Tower, 2nd Floor, Chennai.
Moores Road, Chennai - 600 006.
PAN: AAACB1449B
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
5 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.1707/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 6- 17 ) M/s.VGN Facility Management Services The Income Tax Officer, Pvt. Ltd., Corporate Ward 3(4), Vs No.153, Wallace Garden, 2nd Street, Chennai.
Nungambakkam, Chennai - 600 034.
PAN: AACCH2948F
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1715/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) Shri M. Ravikumar, The ACIT, No.1, 3rd Main Road, Non-Corporate Ward 14(1), Vs Jagannathapuram, Velachery, Chennai.
Chennai - 600 042
PAN: AAVP R6001P
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. Nos.1818 & 1817/CHNY/201 9 ( नधारण वष / A s s es sm en t Y ea r : 20 1 3- 14 ) Shri Jeyadoss Prabhu, The ITO, No.55, 1st Floor,Anna Nagar Plaza, Non-Corporate Ward 7(2), Vs C-47, 2nd Avenue, Anna Nagar, Chennai.
Chennai - 600 040.
PAN: AFQP P4418J
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
6 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.2006/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 6- 17 ) M/s. Shriram Housing Finance Ltd, The DCIT, No.4, Mookambika Complex, Corporate Circle 6(1), Vs Lady Desika Road, Mylapore, Chennai.
Chennai - 600 004.
PAN: AAPCS3213D
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.2002/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) Smt. Sathyanarayanan Vijayalakshmi, The Income Tax Officer, No.69, S-2, Akshaya Flats, Non-Corporate Ward - 10(5), Vs 6th Main Road, Teachers Colony, Chennai.
Kolathur, Chennai - 600 099.
PAN: AHYP S2042M
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.2005/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 2- 13 ) The DCIT, M/s. S.G.P. Exim Pvt. Ltd., Corporate Circle - 6(1), Vs No.68, Cathedral Road, Chennai. Gopalapuram, Chennai - 600 086.
PAN: AABCS05 51 Q (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri G. Baskar, Advocate 7 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO आयकर अपील सं./I.T. A. No.2008/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) The DCIT, M/s. Shriram Insight Share Brokers Ltd., Corporate Circle - 6(1), Vs No.4, Mookambika Complex, Lady Desika Chennai. Road, Mylapore, Chennai - 600 004.
PAN: AAACI2727 H
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.2059/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 3- 14 ) The ACIT, M/s. Dr.A.G. Eye Hospitals Pvt. Ltd., Circle - 3(1), Vs No.70, Officers' Colony, Tiruchirappalli Puthur, Tiruchirappalli - 620 017.
PAN: AACCD8536B
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. Nos.7 03 & 7 04/C HNY/2019 ( नधारण वष / A s s e s sm e n t Ye ar s : 20 1 3- 14 & 20 1 4- 1 5) M/s. TheSociety for Social Education and The ITO(Exemptions), Research, Ward-1, Vs No.32, Casa Major Road, Egmore, Chennai.
Chennai - 600 008.
PAN: AAAAS01 49 K
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
8 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
आयकर अपील सं./I.T. A. No.761/CHNY/201 9
( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) The ACIT (OSD), M/s. Bhagya Travels & Tours Pvt. Ltd., Corporate Ward - 1(2), Vs New No.25, Old No.25/1, West Jones Road, Chennai. West Saidapet, Chennai - 600 015.
PAN: AACCB28 20J (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri Y. Sridhar, Advocate आयकर अपील सं./I.T. A. No.2170/CHNY/ 2018 ( नधारण वष / A s s es sm en t Y ea r : 20 0 5- 06 ) The DCIT, M/s Empee Distilleries Ltd., Corporate Circle - 2(1), Vs 'Empee Tower' No.59, Harris Road, Chennai. Pudupet, Chennai - 600 002.
PAN: AAACE 16 87 N (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri N. Arjun Raj, CA आयकर अपील सं./I.T. A. No.2208/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 4- 15 ) The ACIT, M/s Nalli Trust, Non Corporate Circle - 1, Vs 9, Nageswaran Road, Chennai. Chennai - 600 017.
PAN: AAATN0028K (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri N. Devanathan, Advocate 9 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO आयकर अपील सं./I.T. A. No.2211/CHNY/ 2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 1- 12 ) The Income Tax Officer, Shri Natarajan Sekar, Ward 1(1), Vs Ponnambala Patty Post, Vaiyampatty, Trichy Via Manapparai, Trichy - 621 315.
PAN: BBSP S1627P
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.955/CHNY/201 9
( नधारण वष / A s s es sm en t Y ea r : 20 1 3- 14 ) Shri S.S. Kalairaja Chettiar, Legal Heir to Mrs. Balamani Achi (Late), The ACIT, No.3324, Nithyakalyani Oil Mil & Ground Nut Circle - 1, Vs Dealer, Thanjavur.
Nanjikottai Road, Thanjavur - 613 006.
PAN: AG ZP B0850E (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri S. Sridhar, Advocate आयकर अपील सं./I.T. A. No.3385/CHNY/2018 ( नधारण वष / A s s es sm en t Y ea r : 20 1 2- 13 ) Shri P. Murali, The Income Tax Officer, S/o. Shri Pandian, Ward-2. Vs No.51, Subramaniapuram, Kumbakonam.
Mayiladuthurai - 609 001.
PAN: BQ BPM8040 C (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri Arjun Raj, CA 10 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO आयकर अपील सं./I.T. A. No.1200/CHNY/2018 ( नधारण वष / A s s es sm en t Y ea r : 20 0 4- 05 ) The DCIT, M/s. Suryodhaya Plastics Ltd., Corporate Circle - 6(2), Vs B-54A, SIPCOT Industrial Campus, Chennai. Thiruvallur - 601 201.
PAN: AAACS 88 20 R
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1386/CHNY/2018 ( नधारण वष / A s s es sm en t Y ea r : 20 1 4- 15 ) The DCIT, M/s. Virgo Properties Pvt. Ltd., Corporate Circle - 3(2), Vs No.5, Thirumurthy Road, T. Nagar, Chennai. Chennai - 600 017.
PAN: AABCV91 82 A (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri Arjun Raj, CA आयकर अपील सं./I.T. A. No.1291/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) The Income Tax Officer, M/s. S S-39, Gajjalnaickenpatty PACCS Ltd, Ward 2(1), Vs 5/39, Gajjalnaickenpatty Post, Salem. Salem - 636 201.
PAN: AAAJG0828Q (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri S. Senthilkumar, Advocate 11 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO आयकर अपील सं./I.T. A. No.1292/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) The Income Tax Officer, M/s. S 111 Vanavasi PACCS Ltd., Ward 2(4), Vs Vanavasi PO, Mettur Tk, Salem Salem - 636 457.
PAN: AAE AS 7545R
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1296/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 0- 11 ) The ACIT, M/s. Seventh Sense Technologies P. Ltd., Corporate Circle 6(1), Vs Ground Floor, No.62, Chennai. Abiramapuram 3rd Street, Chenani - 600 018.
PAN: AAF CS914 6P
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT
यथ क ओर से/Respondent by : None
आयकर अपील सं./I.T. A. No.1307/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 1 5- 16 ) The DCIT, M/s. Cenosphere India Pvt. Ltd., Corporate Circle 1(2), Vs 181, 2nd Floor, Gimpex House, Chennai. Linghi Chetty Street, Chennai - 600 001.
PAN: AACCS27 64E (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri D. Anand, Advocate 12 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO आयकर अपील सं./I.T. A. No.1203/CHNY/2019 ( नधारण वष / A s s es sm en t Y ea r : 20 0 6- 07 ) M/s. K.P.R Mills Ltd., The ACIT, (formerly known as M/s. KPR Mill Pvt. Ltd.) Corporate Circle -2, Vs No.9, Gokul Building, AKS Nagar, Coimbatore.
Thadagam Road, Coimbatore - 641 002. PAN: AACCK0893N (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से/ Appellant by : Shri R. Clement Ramesh Kumar, Addl.CIT यथ क ओर से/Respondent by : Shri N. Arjun Raj, CA सुनवाई क तार ख/D at e o f h e ar ing : 22.08.2019 घोषणा क तार ख /D at e o f Pr o no un c e m en t : 22.08.2019 आदे श / O R D E R PER BENCH :
The above appeals and Cross Objections pertain to the appeals filed by various appellant Assessing Officers, call into question the correctness of the relief granted to the respondent assessees by the Commissioners of Income Tax (Appeals) concerned and, most importantly, the tax effect involved in each of these appeals does not exceed Rs.50,00,000/-. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner of Income Tax (Appeals), concerned. 13 ITA No.1434/Chny/2019 and
38 other appeals and 1 CO
2. The CBDT in its circular No.17/2019 in F.No.279/Misc.142/2007-ITJ(Pt) dated 8th August, 2019, has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the assessees, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest except when interest itself is in dispute, is Rs 50,00,000 or less.
3. The above circular, only enhances the monetary limits and gives further relaxation. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular.
4. Thus, the circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular No. 3/2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8th August 2019:
"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 14 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO 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- Monetary
tax matters Limit (Rs.)
1 Before Appellate Tribunal 50,00,000
2 Before High Court 1,00,00,000
3 Before Supreme Court 2,00,00,000
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of everyassessee. 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 specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para-3. Further, even in the case of composite order of any 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 specified in para 3. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately"
4. The said modifications shall come into effect from the date of issue of this Circular."
5. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows:
15 ITA No.1434/Chny/2019 and38 other appeals and 1 CO "13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed."
6. The Hon'ble Supreme Court in the case of the Commissioner of Income Tax-5,New Delhi Vs. Keshav Power Ltd., in SLP No.21497/2019 dated 16.08.2019 reported in 2019(8)TMI 811(SC) has also applied the Circular No.17/2019 dated 08.08.2019 has dismissed the appeal holding as follows:
"Since the tax effect involved in the matter is less than Rs.2/- crores, going by the latest circular issued by the CBDT, we see no reason to interfere in this matter. The Special Leave Petition is dismissed, leaving all the questions of law open".
7. In view of the above factual background and the concession given by the CBDT circular No.17/2019 dated 08.08.2019, all the above appeals must be dismissed as withdrawn and the related cross objections must be dismissed as infructuous.
8. The Learned Commissioner (DR) submitted that liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in 16 ITA No.1434/Chny/2019 and 38 other appeals and 1 CO this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer;
we accept the same. We make it clear that the respondent assessee shall also be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard.
9. In the circumstances, respectfully following the principles laid down by the Hon'ble Supreme Court in the case of Commissioner of Income Tax-5,New Delhi Vs. Keshav Power Ltd., referred to supra and in the light of the above discussions, all the above appeals filed by the Revenue are found to be non-maintainable, and the related cross-objections of the assessee arise only as a result of those appeals and merely in support the order of the CIT(A) concerned, therefore, the cross objections filed by the assessee are also dismissed as infructuous.
17 ITA No.1434/Chny/2019 and38 other appeals and 1 CO
10. In the result, all the above appeals of the Revenue are dismissed as withdrawn as well as the Cross-objection of the above assessee is dismissed as infructuous.
Order pronounced in the open court on the 22nd August, 2019 at Chennai.
Sd/- Sd/-
(धु वु आर एल रे डी) ( एस जयरामन )
(Duvvuru R.L Reddy) (S. Jayaraman)
याियक सद य/Judicial Member लेखा सद य /Accountant Member
चे नई/Chennai,
दनांक/Dated 22nd August, 2019
RSR
आदे श क त ल प अ े षत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु त (अपील)/CIT(A)
4. आयकर आयु त/CIT 5. वभागीय त न ध/DR 6. गाड फाईल/GF