The Commissioner Of Income Tax, Chennai v. M/S.vijayaraja & Company

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.528 of 2014 The Commissioner of Income Tax, Chennai ...Appellant Vs M/s.Vijayaraja & Company, 120, Sengupta Street,Coimbatore-9 ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 11.6.2013 in ITA No.69/Mds/2013 on thefile of the Income Tax Appellate Tribunal Chennai 'B' Bench forthe assessment year 2009-10, against the order dated 09.10.2012in the office of the Commissioner of Income Tax (Appeals)-I,Coimbatore I.T.A.336/11-12, P.A.No./G.I.R.No.AACFV1532 G for theAssessment Year 2009-10, against the Assessment order dated27.12.2011 made in PAN/GIR.No. for the Assessment Year2009-10 passed by the Assistant Commissioner of Income TaxCircle II, Coimbatore. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.Usharani For Respondent : No appearance 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. https://hcservices.ecourts.gov.in/hcservices/ 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. 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. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant RegistrarTo1.The Income Tax Appellate Tribunal, Chennai 'B' Bench.2.The Commissioner of Income Tax (Appeals)-I, Coimbatore.3.The Assistant Commissioner of Income Tax Circle-II, Coimbatore.4.The Commissioner of Income Tax, Chennai. +1cc to M/S.T.R.Senthilkumar, Advocate Sr.72917 TCA.No.528 of 2014 kan[co]srg 09/01/2019 https://hcservices.ecourts.gov.in/hcservices/