Commissioner Of Income Tax-I,Madurai v. Padma Prabha Hospital, Kovilpatti

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.10.2018 THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMAND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN TAX CASE APPEAL NO.610 OF 2009 Commissioner of Income Tax-I,Madurai Vs Padma Prabha Hospital, Kovilpatti...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 14.8.2008 in ITA No.1399/Mds/2005 on thefile of the Income Tax Appellate Tribunal Chennai 'D' Bench forthe assessment year 2001-02. and appeal against the order of theCommissioner of Income Tax (A)-I Madurai in ITA.No.75/2004-05dated 04.03.2005 and appeal against the Assessment order of theAssessment Year 2001-2002 of the Assistant Commissioner ofIncome Tax, Circle I, Tuticorin, dated 31.03.2004 inPAN/GIR.No.P.323/CIR I/TIN. For Appellant : Mr.M.SwaminathanFor 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 passed bythe 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. 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 limit https://hcservices.ecourts.gov.in/hcservices/ fixed in the said circular, liberty is granted to the Revenue tomake a mention to this Court to restore the appeal to be heardand decided on merits. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar RSTo1.The Income Tax Appellate Tribunal, Chennai 'D' Bench.2.The Commissioner of Income Tax Appeal-I,Madurai.3.The Assistant Commissioner of Income Tax,Circle – I, Tuticorin.+1cc to Mr.M.Swaminathan, Advocate, S.R.No.69038TCA.No.610 of 2009KJI(Co)CS/16/11/2018