The Commissioner Of Income Tax, Central Circle-Iii, Chennai-34 v. Mr.a.b.sudarsanam

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAM The Honourable Mr.Justice N.SATHISH KUMAR Tax Case Appeal Nos.758 & 759 of 2015 & MP.Nos.1 & 1 of 2015 The Commissioner of Income Tax, Central Circle-III, Chennai-34 ....Appellant/Respondent in both Vs Mr.A.B.Sudarsanam ...Respondent/Appellant in both APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 24.1.2014 respectively in ITANos.1694 and 1695/Mds/ 2013 on the file of the Income TaxAppellate Tribunal Chennai 'D' Bench respectively for theassessment years 2004-05 and 2005-06 against the order of theCommissioner of Income Tax(appeals) Salem 7 made in I.T.A. No.230 & 231/2010-2011 order dated 29.07.2013 and against the orderof the Assistant Commissioner of Income Tax I/C Central Circle,Salem order dated 31.12.2010 made in PAN/GIR No. /CCPD094 in the Assessment year 2004-2005 and 2005-2006. For Appellant : Mr.T.R.Senthilkumar & Ms.G.Usharani in both TCAs For Respondent : Mr.G.Baskar in both TCAs 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, these appeals are dismissed aswithdrawn and the substantial question/questions of lawraised/framed is/are left open. In the event, in each of thecases, the tax effect is above the threshold limit fixed in thesaid circular under exceptional clauses mentioned in thecircular, liberty is granted to the Revenue to make a mention tothis Court to restore the appeals to be heard and decided onmerits. No costs. Consequently, the connected MPs are alsodismissed. s/d- Assistant Registrar(CO) True Copy Sub-Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'D' Bench. 2. The Commissioner of Income Tax (Appeals) Salem 7. 3. The Assistant Commissioner of Income Tax I/C Central Circle Salem. +1 CC to Mr.T.R.Senthilkumar, Advocate sr 77643.+1 CC to Mr.G.Baskar, Advocate sr 77799. TCA.Nos.758 & 759 of 2015and MP.Nos.1 and 1 of 2015 NRJK(CO) SP(04/12/2018) https://hcservices.ecourts.gov.in/hcservices/