Tca/348/2014 Of Commissioner Of Income Tax v. Smt.deivanayagam Maruthini

In the High Court of Judicature at Madras Dated : 09.10.2018 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.348 & 349 of 2014 The Commissioner of Income Tax, Chennai (International Taxation)...Appellant in both TCAsVs1.Smt.Deivanayagam Maruthini...Respondent inTCA.348/20142.Shri.Eassuwaran Deivanayagam...Respondent inTCA.349/2014APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 28.2.2012 in ITA Nos.170 and171/Mds/2012 on the file of the Income Tax Appellate TribunalMadras 'D' Bench for the assessment year 2008-09 against theorder of the Commissioner of Income – Tax (Appeals) IVDated:01/12/2011 in ITA.No.105 & 107 /2010-11/A.IV. For Appellant : Mr.Karthik RanganathanFor Respondents : Mr.Sree Lakshmi Valli 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 assessees. 3. The Revenue seeks to withdraw the appeals on account oflow tax effect in terms of Circular No.3 of 2018 dated 11.7.2018 https://hcservices.ecourts.gov.in/hcservices/ issued 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 IX) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Madras 'D' Bench.2.The Commissioner of Income Tax ,(Appeals) IV, 121, Mahatma Gandhi Road,Chennai-6000 034.+2cc to Mr.T.Ravikumar, Advocate, S.R.No.69624 & 69625+1cc to Mr.N.Muthukumar, Advocate, S.R.No.69391TCA.Nos.348 & 349 of 2014MP(CO)GSP(30/11/2018)