JUDGMENT (Prayer in T.C.A.No.619 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1221/Mds/2006. T.C.A.No.620 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1148/Mds/2002. T.C.A.No.621 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1149/Mds/2002. T.C.A.No.623 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.279/Mds/2006. T.C.A.No.624 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.280/Mds/2006. T.C.A.No.626 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1222/Mds/2002. T.C.A.No.628 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1130/Mds/2003. T.C.A.No.630 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1152/Mds/2002. T.C.A.No.631 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1153/Mds/2002. T.C.A.No.632 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1154/Mds/2002. T.C.A.No.634 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1225/Mds/2002. T.C.A.No.634 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1225/Mds/2002. T.C.A.No.635 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1226/Mds/2002. T.C.A.No.636 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1761/Mds/2003. T.C.A.No.637 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1183/Mds/2003. T.C.A.No.638 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1693/Mds/2003. T.C.A.No.639 of 2008 : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the common order dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.1396/Mds/2002.) Common Judgment R. Mahadevan, J. 1. These tax case appeals have been filed by the appellant/Revenue, calling in question the correctness of the two separate common orders dated 30.11.2007 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, for the assessment years 1991-92 to 1999-2000. 2. By order dated 30.04.2008, this Court admitted the aforesaid tax case appeals on the following substantial questions of law : “1. Whether on the facts and circumstances of the case, the Tribunal is right in not adjudicating the specific grounds raised by the revenue in spite of the binding decision of the High Court in the case of M/s.South India Surgical Co. Pvt. Ltd. Vs ACIT in 263 ITR 5, where it was held that a total non consideration by the appellate tribunal of specific ground raised before it entitles a substantial question of law and the High Court in an appeal under Section 260-A of Income Tax Act is entitled to interfere ? 2. Pvt. Ltd. Vs ACIT in 263 ITR 5, where it was held that a total non consideration by the appellate tribunal of specific ground raised before it entitles a substantial question of law and the High Court in an appeal under Section 260-A of Income Tax Act is entitled to interfere ? 2. Whether on the facts and circumstances of the case, the Tribunal is right in law in allowing the assessee's appeals without appreciating the fact that the assessee has not furnished any contemporaneous evidence to substantiate its claim of agricultural income? 3. Whether on the facts and circumstances of the case the Tribunal is right in law in not following the principles laid down by the Supreme Court in the case of R.Venkatasamy Naidu (29 ITR 529) and in the case of CIT Vs Ramakrishna (35 ITR 312) that the onus is on the assessee to put forth proper materials which would enable the Income-tax authorities to come to the conclusion that the claim was genuine and that it was not for the Incometax authority to prove the contrary? 4. Whether on the facts and circumstances of the case the Tribunal is right in law in upholding the order of the CIT(A) without appreciating the violation of provisions of Rule 46A of the Income-tax Rules, 1962? 5. Whether on the facts and circumstances of the case the Tribunal is right in law in upholding the CIT(A) order without appreciating the fact that since the credit appeared in the books of the assessee, it is the duty of the assessee to prove the three ingredients viz., identity, capacity of creditor and genuineness of the transaction and that the assessee has miserably failed to discharge the onus cast on it ? 6. Whether on the facts and circunstances of the case, the Tribunal is right in law in restricting the scope of fresh assessment to the difference arrived by the CIT(A) without realizing the contention of the assesse as seen from para 28 of the ITAT order that the analysis made by the Assessing officer was not available ? 7. 6. Whether on the facts and circunstances of the case, the Tribunal is right in law in restricting the scope of fresh assessment to the difference arrived by the CIT(A) without realizing the contention of the assesse as seen from para 28 of the ITAT order that the analysis made by the Assessing officer was not available ? 7. Whether on the facts and circumstances of the case, the Tribunal is right in law in restricting disallowance to 5% having observed that the decision of the CIT(A) is based on assumptions and not on the basis of any material evidence and not upholding the addition since the assessee did not discharge its onus of proving that the expenditure were laid out or expensed wholly and exclusively for the purpose of business? 8. Whether on the facts and circumstances of the case, the Income- Tax Appellate Tribunal is right in law in refusing to condone the delay in filing of appeal by the revenue on the number of days of delay, in the 1ight of the binding decision of this Court in the case of M.S.Sreenivas Charitable Trust Vs DCIT (280 ITR 357), wherein, the delay of 1038 days was condoned? 9. Whether the Income Tax Appellate Tribunal is right in law in refusing to condone the delay in filing of appeal, having regard to the principles laid down on liberal approach by the Hon'ble Apex Court in the case of Collector Land Acquisition Vs MST. Katiji [ (1987) 167 ITR 471 ) in the matter of dealing with condemnation petitions? 10. Whether on the facts and circumstances of the case, the Tribunal is right in cancelling the Denovo Assessment as without Jurisdiction having regard to the fact that the assessee has not called for reasons for the initiation of Denovo Assessment proceedings before the lower authorities but has chosen to take part in the assessment proceedings as well as appeal proceedings before the CIT(A) ? 11. Whether on the facts and circumstances of the case, the Tribunal is right in not following its own order in the case of A.Soundararajan Vs Income Tax Officer V(2), Chennai in ITA.No.1660-1674 (Mds)/2004, in this regard ?” 3. 11. Whether on the facts and circumstances of the case, the Tribunal is right in not following its own order in the case of A.Soundararajan Vs Income Tax Officer V(2), Chennai in ITA.No.1660-1674 (Mds)/2004, in this regard ?” 3. When these matters were taken up for consideration, the learned counsel for the appellant/Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019, issued by the Central Board Direct Taxes, 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.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effect in these appeals are less than the threshold limit. 4. In the light of the aforesaid submissions made by the learned counsel for the appellant/Revenue, the present appeals, wherein, the tax effect is said to be less than the monetary limit imposed, are dismissed as withdrawn, keeping open the substantial question of law for determination in appropriate cases. No costs.