Principal Commissioner Of Income Tax-2, Chennai-34 v. M/S.family Health Plan (Tpa) Ltd.,Chennai-34

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMAND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN TAX CASE APPEAL NO.372 OF 2017 Principal Commissioner of Income Tax-2, Chennai-34. Vs M/s.Family Health Plan (TPA) Ltd.,Chennai-34...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 23.11.2016 in ITA No.1233/Mds/2016 onthe file of the Income Tax Appellate Tribunal Chennai 'B' Benchfor the assessment year 2011-12. against the order of theCommissioner of Income Tax(Appeals)-6, R.No.221, 121, MG Road,Nungambakkam, Chennai-600 034 dated 24.02.2016, ITA.NO.190/CIT(A)-6/2014-15, PAN. for the Assessment year 2011-12,and against the order of the Deputy Commissioner of Income Tax,Salary Circle-I, Chennai dated 18.03.2014, PAN/GIR.No.AAACF1740Rsalary Circle-I, Chennai, for the Assessment Year 2011-12. 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 questions of law raised are 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 'B' Bench.2.The Commissioner of Income Tax(Appeals)-6,Room No.221, 121, M.G.Road, Nungambakkam, Chennai -600 0343.The Deputy Commissioner of Income Tax,Salary Circle-I, Chennai.TCA.No.372 of 2017AD(CO)CS/20/11/2018