The Commissioner of Income-tax, Chennai v. Gita Wind Energy
[Citation -2020-LL-0707-3]

Citation 2020-LL-0707-3
Appellant Name The Commissioner of Income-tax, Chennai
Respondent Name Gita Wind Energy
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 07/07/2020
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
Bot Summary: PAN : AAJFG7091A ... Respondent Tax Case Appeal is filed under Section 260A of the Income Tax Act 1961 against the order dated 30.11.2017 made in I.T.A.No. 750/Mds/2017 on the file of the Income Tax Appellate Tribunal, Madras D Bench, Chennai, for the assessment year 2011 - 12. This appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 30.11.2017 made in I.T.A.No. The learned Senior Standing Counsel for the appellant submits that the above appeal is not pursued by the Revenue on account of the low tax effect in terms of Circular No.17/2019 dated 08.8.2019 issued by the Central Board of Direct Taxes. It is further submitted that the tax effect in this case is less than the threshold limit. In the light of the said submissions, the above tax case appeal is dismissed on account of the low tax effect. In the event the tax effect is above the threshold limit fixed in the said circular, liberty is granted to the Revenue to make a mention to this Court to restore the appeal to be heard and decided on merits.


T.C.A.No.776 of 2018 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.07.2020 CORAM HON'BLE MR.JUSTICE T.S.SIVAGNANAM & HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal No.776 of 2018 Commissioner of Income Tax, Chennai. ... Appellant Vs. M/s.Gita Wind Energy 4/7, Thiru Vi Ka Road Mylapore, Chennai - 600 004. PAN : AAJFG7091A ... Respondent Tax Case Appeal is filed under Section 260A of Income Tax Act 1961 against order dated 30.11.2017 made in I.T.A.No.750/Mds/2017 on file of Income Tax Appellate Tribunal, Madras D Bench, Chennai, for assessment year 2011 - 12. For Appellant : Mrs.R.Hemalatha Senior Standing Counsel For Respondent : Mr.A.S.Sriraman For Mr.S.Sridhar Judgment (Judgment was delivered by T.S.SIVAGNANAM.J) We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel for appellant and Mr.A.S.Sriraman, learned counsel for respondent. http://www.judis.nic.in 1/4 T.C.A.No.776 of 2018 2. This appeal, filed by Revenue under Section 260A of Income Tax Act, 1961 is directed against order dated 30.11.2017 made in I.T.A.No.750/Mds/2017 on file of Income Tax Appellate Tribunal, Madras D Bench, Chennai, for assessment year 2011 - 12. 3. learned Senior Standing Counsel for appellant submits that above appeal is not pursued by Revenue on account of low tax effect in terms of Circular No.17/2019 dated 08.8.2019 issued by Central Board of Direct Taxes. By said Circular, monetary limit for filing or pursuing appeal before High Court has been increased to Rs.1 Crore. It is further submitted that tax effect in this case is less than threshold limit. 4. In light of said submissions, above tax case appeal is dismissed on account of low tax effect. In event tax effect is above threshold limit fixed in said circular, liberty is granted to Revenue to make mention to this Court to restore appeal to be heard and decided on merits. (T.S.S.J.,) (V.B.S.J.,) 07.07.2020 raja http://www.judis.nic.in 2/4 T.C.A.No.776 of 2018 Index : yes/no Internet : yes/no Speaking Order/Non-Speaking Order To Income Tax Appellate Tribunal, D Bench, Chennai. http://www.judis.nic.in 3/4 T.C.A.No.776 of 2018 T.S.SIVAGNANAM.J., and V.BHAVANI SUBBAROYAN.J., raja Tax Case Appeal No.776 of 2018 07.07.2020 http://www.judis.nic.in 4/4 Commissioner of Income-tax, Chennai v. Gita Wind Energy
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