Principal Commissioner Of Income Tax-2, Chennai-34 v. M/S.fresh & Honest Cafe Ltd

In the High Court of Judicature at Madras Dated : 08.10.2018 The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Principal Commissioner of Income Tax-2, Chennai-34. ...Appellant Vs M/s.Fresh & Honest Cafe Ltd., C/o Shri S.Sridhar, Advocate,Chennai-20....Respondent APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 05.5.2016 respectively in ITANos.1499/Mds/2014, 1485/Mds/2015 and 1500/Mds/2014 on the fileof the Income Tax Appellate Tribunal Chennai 'D' Benchrespectively for the assessment years 2009-10, 2011-12 and 2010-11. against the order passed by the Commissioner of Income Tax(Appeals)6, Chennai-34, dated 27.02.2015 made in ITA.NO.140KIT(A)-6/2013-14 for the Assessment year 2011-2012 against theorder by the Commissioner of Income Tax (Appeals)-II, Chennai-34, dated 18.02.2014 made in I.T.A.Nos.962,1172, 1459 &1585/2013-14, for the assessment year 2001-02, 2006-07, 2009-10& 2010-11; and against the order passed by the Deputy Commissioner ofIncome Tax, Company Circle-II(1), Income Tax Department,Chennai-34, dated 31.12.2013 made in AAACF 1516H and against theorder passed by the Assistant Commissioner of Income Tax,Company Circle11-(1), Chennai 34 dated 26.12.2012 for theAssistant year 2010-2011 made in AAACF1516H and against theorder passed by the Deputy Commissioner of Income Tax, CompanyCircle 11(1), Chennai dated 21.12.2011 made in AAACF1516H forthe Assessment year 2009-10. https://hcservices.ecourts.gov.in/hcservices/ COMMON JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant. 2. These appeals by the Revenue challenge the common orderpassed by the Income Tax Appellate Tribunal, which decided theissue in favour of the assessee. 3. The Revenue seeks to withdraw the appeals 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 appeals are dismissed aswithdrawn and the substantial questions of law framed are leftopen. In the event, in each of the cases, the tax effect isabove the threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeals to be heard and decided on merits. No costs. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To1. The Income Tax Appellate Tribunal, Chennai 'D' Bench. 2. The Commissioner of Income Tax (Appeals)-6, Chennai-34. 3. The Commissioner of Income Tax (Appeal)-II, Chennai-34. 4. The Deputy Commissioner of Income Tax, Company Circle -II, (1), Chennai-34. 5. The Assistant Commissioner of Income Tax Company Circle-II(i), Chennai-34. + 1 cc to Mr. S.Sridhar, Advocate Sr.69280 SR(CO)EU(20/11/2018)