Tca/334/2016 Of The Commissioner Of Income Tax v. M/S.rapid Care Transcription

In the High Court of Judicature at Madras Dated : 10.10.2018Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.334 of 2016 The Commissioner of Income Tax, Chennai...Appellant/ Respondent VsM/s.Rapid Care Transcription Pvt.Ltd., Chennai-15...Respondent/AppellantAPPEAL under Section 260A of the Income Tax Act, 1961against the order dated 11.9.2015 in ITA No.1158/Mds/2014on the file of the Income Tax Appellate Tribunal Chennai'D' Bench for the assessment year 2009-10 against the orderdated:12.12.2013 is ITA.no.751/13-14(A)-V on the file ofthe commissioner of Income Tax (Appeals V) Chennai againstthe order dated 30.12.2011 passed by the AssistantCommissioner of Income Tax ,Company circle V (3) Chennai 34. For Appellant : Mr.Karthik RanganathanFor Respondent : Mr.K.Jayachandran Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the appellant. 2. This appeal by the Revenue challenges the orderpassed by the Income Tax Appellate Tribunal, which decidedthe issue in favour of the assessee. 3. The Revenue seeks to withdraw the appeal on accountof low tax effect in terms of Circular No.3 of 2018 dated11.7.2018 issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeal is dismissedas withdrawn and the substantial questions of law framedare left open. In the event the tax effect is above the https://hcservices.ecourts.gov.in/hcservices/ threshold limit fixed in the said circular, liberty isgranted to the Revenue to make a mention to this Court torestore the appeal to be heard and decided on merits. Nocosts. Sd/- Assistant Registrar(Ccc) //True Copy// Sub Assistant Registrar ToThe Income Tax Appellate Tribunal, Chennai 'D' Bench. Copy to The section officer,VR Section,High courtMadras +1cc to Mr.Karthik Ranganathan , Advocate SR.No. 70652TCA.No.334 of 2016ASK(20/11/2018)