The Commissioner Of Income Tax, Chennai v. M/S.rr Donnelley India Outsource Pvt. Ltd., Chennai-28

In the High Court of Judicature at Madras Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mr.Justice N.SATHISH KUMAR Tax Case Appeal No.791 of 2013 The Commissioner of Income Tax, Chennai ...Appellant/AppellantVs M/s.RR Donnelley India OutsourcePvt. Ltd., Chennai-28...Respondent/Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 20.6.2013 in ITA No.2222/Mds/2012 on thefile of the Income Tax Appellate Tribunal Madras 'D' Bench forthe assessment year 2008-09. Preferred against the order passedby the Income Tax Officer, Company Circle V(4) Chennai-34, dated28.09.2012 for the Assessment year 2008-09. For Appellant : Mr.T.Ravikumar, SSC For Respondent :Mr.N.Muthukumar Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned Standing Counsel for the appellant. 2. This appeal by the Revenue challenges the order passedby the Income Tax Appellate Tribunal, which decided the issue infavour of the assessee. The appeal was admitted on 08.4.2014 onthe following substantial question of law : “Whether, under the facts and circumstancesof the case, the Income Tax AppellateTribunal was right in holding that the lossof other units are to be set off only aftergrant of deduction under Section 10A?” https://hcservices.ecourts.gov.in/hcservices/ 3. The Revenue seeks to withdraw this 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. 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 under exceptional clauses mentionedin the circular, liberty is granted to the Revenue to make amention to this Court to restore the appeal to be heard anddecided on merits. No costs. Sd/-Assistant Registrar(CCC)//True copy//Sub Assistant RegistrarRsTo1. The Income Tax Appellate Tribunal, Madras 'D' Bench, Chennai.2. The Commissioner of Income Tax, Chennai.3. The Assistant Commissioner of Income Tax, Chennai.4. The Income Tax Officer, Company circle V(4), Chennai.-34.+1cc to Mr.R.Hemalatha, Advocate SR.No.282TCA.No.791 of 2013BS(CO)GMY(13/02/2019)