Commissioner Of Income Tax-Ii, Tiruchirapalli v. M/S.raja Cold Storage, Ariyalur

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mr.Justice N.SATHISH KUMAR Tax Case Appeal No.1054 of 2010 Commissioner of Income Tax-II, Tiruchirapalli ...Appellant Vs M/s.Raja Cold Storage, Ariyalur...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 30.3.2010 in ITA No.1801/Mds/2009 on thefile of the Income Tax Appellate Tribunal Chennai 'B' Bench forthe assessment year 2006-07. and against the order of theCommissioner of Income Tax (Appeals) Tiruchirapalli, dated on17/09/2009 made in ITA.No. 322/08-09 for the Assessment Year2006 – 07 and against the Order of the Deputy Commissioner ofIncome Tax, Range IV, Tiruchy made in AAAFFR5235B dated31/12/2008 for the Assessment Year 2006 -07. For Appellant : Mr.T.Ravikumar For Respondent : No appearance Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant. 2. This appeal by the Revenue challenges the order passedby the Income Tax Appellate Tribunal, which decided the issue infavour of the assessee. 3. The Revenue seeks to withdraw the appeal on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018issued by the Central Board of Direct Taxes. https://hcservices.ecourts.gov.in/hcservices/ 4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial question of law framed is leftopen. In the event the tax effect is above the threshold limitfixed in the said circular under exceptional clauses mentionedin the circular, liberty is granted to the Revenue to make amention to this Court to restore the appeal to be heard anddecided on merits. Sd/-Assistant Registrar(CCC) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Chennai 'B' Bench.2. The Deputy Commissioner of Income Tax Range IV, Tiruchy.3. The Commissioner of Income Tax Appeal, Tiruchirapalli.4. Income Tax Officer, Ward IV (3), Trichy.+1cc to Mr.T.RaviKumar, Advocate, S.R.No. 76629TCA.No.1054 of 2010 VG II(CO)GN(04/12/2018)