Tca/444/2014 Of Comissioner Of Income Tax v. Mr.v.gunasekar

In the High Court of Judicature at Madras Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.444 of 2014 The Commissioner of Income Tax, Trichy...AppellantVsMr.V.Gunasekar ...RespondentAPPEAL under Section 260A of the Income Tax Act, 1961against the order dated 30.9.2013 in ITA No.1392/Mds/2013 on thefile of the Income Tax Appellate Tribunal Chennai 'B' Bench forthe assessment year 2008-09 against the order dt.26.3.2013 andmade in ITA.No.095/11-12 on the file of Commissioner of IncomeTax (Appeals) Tiruchirappalli, against the order dt.29.6.11 andmade in PAN/GI.No. on the file of Asst. Commissionerof Income Tax(Circle II)Range II, Tiruchirappalli.For Appellant : Mr.T.RavikumarFor Respondent : Mr.N.Quadir Hoseyn Judgment was delivered by T.S.SIVAGNANAM,J 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. https://hcservices.ecourts.gov.in/hcservices/ 4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial question of law framed is leftopen. In the event the tax effect is above the threshold limitfixed 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. No costs. Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Chennai 'B' Bench.2.The Commissioner of Income Tax, Trichy3.The Commissioner of Income Tax(Appeals) Tiruchirapalli4.The Asst.Commissioner of Income Tax Circle II, Tiruchirappalli5.The Asst. Commissioner of Income Tax, Circle II Range II, Trichy+1cc to Mr.N.Guadir Hoseyn, Advocate SR.NO.70749+1cc to Mr.T.Ravikumar, Advocate SR.NO.69620BS(CO)sm:14.11.2018TCA.No.444 of 2014 https://hcservices.ecourts.gov.in/hcservices/