The Commissioner Of Income Tax, Chennai v. M/S.palaya Dhandayudapani Trust,Chennai-1

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 Nos.965 & 966 of 2009 The Commissioner of Income Tax, Chennai Vs ...Appellant M/s.Palaya Dhandayudapani Trust,Chennai-1 ...Respondent APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 14.3.2008 in ITA Nos.2190 and2191/Mds/2007 on the file of the Income Tax Appellate TribunalMadras 'B' Bench respectively for the assessment years 1999-2000and 2000-01 against the orders of the Commissioner of Income Tax(Appeals) XI dated 20.04.2007 in ITA.No.502 & 503/06-07 in theassessment year 1999-2000 & 2000-2001 and against the orders ofthe Income Tax Officer (OSD) (Exemptions)II Chennai 34 dated29.12.2006 in PAN/GIR.No-2712-P for the Assessment Year 1999-2000, 2000-2001 For Appellant : Mr.Karthik RanganathanFor Respondent : Mr.R.Kumar 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 assessee. 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. https://hcservices.ecourts.gov.in/hcservices/ 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 VI) //True Copy// Sub Assistant RegistrarToThe Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai 2.The Commissioner of Income Tax, Appeals XI, Chennai 34.3.The Income Tax Officer, OSD(examptions) II, Chennai 344.The Commissioner of Income Tax, Chennai+1cc to MR.Sivaraman, Advocate SR.NO.71263MG(CO)sm:1.11.2018 TCA.Nos.965 & 966 of 2009 https://hcservices.ecourts.gov.in/hcservices/