The Commissioner Of Income Tax Ii, Coimbatore v. Shri A.selvaraj

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.470 of 2009 The Commissioner of Income Tax II, Coimbatore...Appellant/RespondentVs Shri A.Selvaraj ...Respondent/Appellant APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 28.11.2008 in ITA No.1553/Mds/2008 onthe file of the Income Tax Appellate Tribunal Chennai 'B' Benchfor the assessment year 2005-06. Preferred against the Order ofthe Commissioner of Income Tax (Appeals) in ITA.No. 172/07-08dated 04.06.2008 filed against the assessment order 20.12.2007for the Assessment Year 2005-2006. For Appellant : Mr.T.R.Senthilkumar & Ms.K.G.UsharaniFor Respondent : Mr.G.Baskar Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned 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. 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 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. No costs. Sd/- Assistant Registrar(CS-VIII) //True Copy// Sub Assistant RegistrarTo1.The Assistant Registrar, The Income Tax Appellate Tribunal, Chennai 'B' Bench.2. The Commissioner of Income Tax Appeal(i), Coimbatore.3.The Income Tax Officer, Ward I (1), Erode.+1cc to Mr.A.Baskar, Advocate, S.R.No. 72193+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No. 72323TCA.No.470 of 2009RSI(CO)GN(19/11/2018)