Shri P.kiran v. Common Judgment (Judgment Was Delivered By T.s.sivagnanam,J

In the High Court of Judicature at Madras Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN The Commissioner of Income Tax IV, Chennai...Appellant/Appellant Shri P.Kiran Vs...Respondent/Respondent APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 15.4.2010 in ITA Nos.1844 and1845/Mds/2009 on the file of the Income Tax Appellate TribunalMadras 'C' Bench respectively for the assessment years 2005-06and 2006-07, against the order of Commissioner of Income Tax(Appeals)-VI, Chennai, dated 04/06/2009 made in ITA No.176 &177/08-09 and which were filed against the assessment orders ofthe Deputy Commissioner of Income Tax, Media Circle-X(i/c),Chennai dated 12/12/2008 made in P.A.No/GIR.No.ADFPP3612D forthe Assessment Years 2005-2006 and 2006-2007 respectively. For Appellant : Mr.M.Swaminathan & Ms.V.PushpaFor Respondent : Mr.R.Venkata Narayanan for M/s.Subbaraya Aiyer Padmanabhan 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. https://hcservices.ecourts.gov.in/hcservices/ 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 question of law framed is 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(CS VII) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Madras 'C' Bench.2.The Deputy Commissioner of Income Tax, Media Circle-I(i/c), Chennai.3.The Commissioner of Income Tax (Appeals) VI, Chennai.+1cc to M/S.M.Swaminathan, Advocate Sr.70925+1cc to M/S.Subbaraya Aiyar Padmanabhan, Advocate Sr.71174 TCA.Nos.1242 & 1243 of 2010 cp[co]srg 26/11/2018