ESKAY CARTONS PRIVATE LTD.,CHENNAI V. DCIT, CHENNAI

MA 182/CHNY/2022

AI Insights

The case involves an appeal by the Income Tax Officer, Corporate Ward 2(1), Chennai against M/s. Eskay Cartons (P) Ltd., concerning the assessment year 2005-06. The appeal was based on an order from the Commissioner of Income Tax (Appeals) II, Chennai, dated 12.11.2013. Concurrently, M/s. Eskay Cartons (P) Ltd. filed a Miscellaneous Application against a previous Tribunal order under section 263 of the Income Tax Act, 1961. Both matters were heard together due to their interrelatedness. The Tribunal found the Revenue's appeal not maintainable due to the low tax effect as per the latest CBDT guidelines, and the assessee's application was dismissed as it was deemed academic following the dismissal of the Revenue's appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633688 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T. MYTHILI
• Assessee Lawyers: K. RAVI
• Keywords: Tax effect
• Section: 143(3); 263

Judgement Text

"आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी एस.एस. िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member आयकर अपील सं./I.T.A. No.417/Chny/2018 िनधाŊरण वषŊ/Assessment Year: 2005-06 The Income Tax Officer, Corporate Ward 2(1), Chennai. Vs. M/s. Eskay Cartons (P) Ltd., No. 6 & 8, Cenotaph 1st Street, Teynampet, Chennai 600 018. [PAN:AACCE6648P] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.A. No. 182/Chny/2022 [In ITA No. 78/Chny/2011] िनधाŊरण वषŊ/Assessment Year: 2005-06 M/s. Eskay Cartons (P) Ltd., No. 6 & 8, Cenotaph 1st Street, Teynampet, Chennai 600 018. Vs. Deputy Commissioner of Income Tax, Company Circle II(1), Chennai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Department by : Ms. T. Mythili, JCIT Assessee by : Shri K. Ravi, Advocate सुनवाई की तारीख/ Date of hearing : 11.06.2025 घोषणा की तारीख /Date of Pronouncement : 11.06.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal filed by the Appellant-Revenue is directed against the order dated 12.11.2013 passed by the ld. Commissioner of Income Tax (Appeals) II, Chennai for the assessment year 2005-06. I.T.A. No.417/Chny/18 & M.A. No. 182/Chny/22 2 2. Since both the appeal filed by the Revenue and the Miscellaneous Application filed by the assessee pertains to same assessee, with the consent of both the parties, both the appeal and MA were heard together and are being disposed of by this common order. 3. First, we shall take up appeal filed by the Revenue in ITA No. 417/Chny/2018 for adjudication. 4. When the appeal was taken up for hearing, the ld. DR Ms. T. Mythili, JCIT filed written submissions dated 09.06.2025 and submits that as per CBDT Circular No. 9/2024 dated 17.09.2024, the appeal filed by the Appellant-Revenue may not be maintainable due to low tax affect against which the ld. AR Shri K. Ravi, Advocate furnished tax computation and on perusal of the same at pages 2 & 3 of the written submissions, we note that the tax effect in the present appeal is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 09/2024, dated 17.09.2024. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. However, the Appellant - Revenue is at liberty to recall, if any, prejudice caused by appropriate manner. Accordingly, the appeal filed by the Revenue is dismissed. I.T.A. No.417/Chny/18 & M.A. No. 182/Chny/22 3 M.A. No. 182/Chny/2022 : AY 2005-06 5. When the Miscellaneous Application is taken up for hearing, we note that the assessee filed the M.A. against the order of the Tribunal in ITA No. 78/Mds/2011 dated 17.04.2015, which was passed against the revision order under section 263 of the Income Tax Act, 1961 [“Act” in short]. We find that the assessee filed present MA with a delay of 2592 days without filing condonation petition. The appeal preferred by the Appellant-Revenue against the order of the ld. CIT(A) passed under section 143(3) r.w.s. 263 of the Act dated 12.11.2013 has been dismissed hereinabove due to low tax effect, the MA filed by the assessee is mere academic and thus, dismissed as infructuous. 6. In the result, the appeal filed by the Revenue and the MA filed by the assessee are dismissed. Order pronounced in the open Court on 11th June, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 11.06.2025 Vm/- I.T.A. No.417/Chny/18 & M.A. No. 182/Chny/22 4 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "