The Commissioner Of Income Tax, Chennai v. Shri P.s.sekar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.10.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMAND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN TAX CASE APPEAL NOS.89 AND 90 OF 2013 The Commissioner of Income Tax, Chennai ...Appellant Vs Shri P.S.Sekar...Respondent APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 09.8.2012 in ITA Nos.1775 and1776/Mds/2010 on the file of the Income Tax Appellate TribunalChennai 'D' Bench respectively for the assessment years 2005-06and 2006-07. Against the order dated 09.08.2012 made in I.T.A.NO.84/08-09office of the Commissioner of Income Tax (Appeals)No.44,Williams Road, Cantonment, Trichirapalli. Against the order dated 25.06.2008 made in PAN.AAMPS7050AGIR.No.S-3155 the Income Tax Officer Ward, I(3), Kumbakonam. Against the order dated 18.08.2010 made in I.T.A.No.81/08-09 office of the Commissioner of Income Tax (Appeals)No.44Williams, Contonment, Trichirapalli.Against the order dated 25.06.2008 made in PAN.AAMPS7050Athe Income Tax Officer, Ward I(3), Kumbakonam. For Appellant : Mr.T.RavikumarFor Respondent : No appearance https://hcservices.ecourts.gov.in/hcservices/ 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. 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. RS Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To1.The Income Tax Appellate Tribunal, Chennai 'D' Bench. 2.The Commissioner of Income Tax(Appeals) No.44, Williams Road, Condonment, Trichy 3.The Income Tax Officer, Ward I(3), Kumbakonam. +2cc to Mr.T.Ravikumar, Advocate, S.R.No.69086 & 69087TCA.Nos.89 & 90 of 2013 KAN(CO)CS/07/12/2018