The Commissioner Of Income Tax, Chennai v. All India Chess Federation, Chennai-3

IN THE HIGH COURT OF JUDICATURE AT MADRAS The Honourable Mr.Justice T.S.SIVAGNANAMandThe Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.19 of 2015 The Commissioner of Income Tax, Chennai..Appellant/Respondent Vs All India Chess Federation, Chennai-3..Respondent/Appellant APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 09.5.2014 in ITA No.184/Mds/2013 on thefile of the Income Tax Appellate Tribunal Chennai 'C' Bench forthe assessment year 2009-10 as against the order of theCommissioner of Income Tax AppealXII, made in ITA.No.515/2011-12, dated 30.10.2012 as against the assessment order of theJoint Commissioner of Income -Tax (OSD) Exemptions-II, Chennaifor the Assessment year 2009-10, dated 23.12.2011. 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 questions of law framed are 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. Sd/- Assistant Registrar(CS-IX) //True Copy// Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal, Chennai 'C' Bench.Chennai 'C' Bench. 2. The Commissioner of Income Tax Appeal XII, C Bench, Chennai. 3. The Joint Commissioner of Income Tax (OSD) Exemption-II, Chennai. Exemption-II, Chennai. + 1 cc to M/s. G. Baskar, Advocate Sr.71386 CNR(CO)EU(16/11/2018) TCA.No.19 of 2015