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Madras High Court

Commissioner Of Income Tax vs M/S.Indian Shoes Exports Pvt. Ltd on 9 January, 2019

Author: V.K

Bench: Vineet Kothari, Anita Sumanth

                                                              1

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED: 9.1.2019

                                                           CORAM

                                    THE HON'BLE DR.JUSTICE VINEET KOTHARI
                                                     AND
                                    THE HON'BLE DR.JUSTICE ANITA SUMANTH

                                            Tax Case Appeal No.1414 of 2010

                      Commissioner of Income Tax
                      Chennai                                                     Appellant

                                                             Vs.

                      M/s.Indian Shoes Exports Pvt. Ltd.,
                      151/4, Mount Poonamallee Road,
                      Ramapuram, Chennai 600 089.                                 Respondent

                            Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
                      against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench,
                      Chennai, dated 28.5.2010 made in ITA No.2258/Mds/2008.
                                   For Appellant       :    Mr.T.R.Senthilkumar
                                                           Senior Standing Counsel
                                   For respondent      : Mr.K.Rathinal


                                                    JUDGMENT

(Delivered by DR.VINEET KOTHARI,J) This Tax Case Appeal has been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 28.5.2010 made in ITA No.2258/Mds/2008, by raising the following substantial question of law:

"Whether on the facts and in the circumstances of the case the Appellate Tribunal was right in deleting the addition of http://www.judis.nic.in  2 Rs.12,32,158/- towards amount paid for settlement to the workers and holding that Section 35DDA will not apply?"

2. When the matter is taken up for admission, the learned Standing Counsel brought to our notice the Circular instruction issued by the Central Board of Direct Taxes vide Circular No.3/2018 dated 11.7.2018 wherein it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.50 lakhs.

3. In the instant case, the tax effect is said to be less than the monetary limit imposed and therefore, the appeal filed by the Revenue is dismissed as not pressed, keeping open the substantial question of law for determination in an appropriate case.

                                                                               (V.K.,J.) (A.S.M.,J.)
                                                                                     9.1.2019

                      Index       : Yes/No
                      Internet    : Yes/No
                      ssk.

                      To

                      1. Commissioner of Income Tax
                        Chennai

2. M/s.Indian Shoes Exports Pvt. Ltd., 151/4, Mount Poonamallee Road, Ramapuram, Chennai 600 089.

3. The Assistant Commissioner of Income Tax, Company Circle II(3), Chennai.

4. Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai http://www.judis.nic.in  3 DR.VINEET KOTHARI, J.

and DR.ANITA SUMANTH, J.

ssk.

9.1.2019.

http://www.judis.nic.in