The Commissioner Of Income Tax -Iii, Chennai v. M/S.scientific Atlanta India Technology Pvt. Ltd., Chennai-96

In the High Court of Judicature at Madras Dated : 12.10.2018Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.1169 & 1170 of 2010 & MP.No.1 of 2010 The Commissioner of Income Tax-III, Chennai ...AppellantVsM/s.Scientific Atlanta India TechnologyPvt. Ltd., Chennai-96. ...Respondent APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated05.2.2010 in ITA Nos.352/Mds/2008 and 229/Mds/2007 on the file of the Income Tax AppellateTribunal Madras 'C' Bench respectively for the assessment years 2004-05 and 2003-04. For Appellant : Mr.T.R.SenthilkumarFor Respondent : Mr.N.Muthukumar 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 order passed by the Income Tax AppellateTribunal, which decided the issue in favour of the assessee.(2)T.S.SIVAGNANAM,JANDV.BHAVANI SUBBAROYAN,J RS 3. The Revenue seeks to withdraw the appeals on account of low tax effect in terms of Circular No.3of 2018 dated 11.7.2018 issued by the Central Board of Direct Taxes. 4. In the light of the above, the appeals are dismissed as withdrawn and the substantial question oflaw framed is left open. In the event, in each of the cases, the tax effect is above the threshold limitfixed in the said circular, liberty is granted to the Revenue to make a mention to this Court to restorethe appeals to be heard and decided on merits. No costs. Consequently, the connected MP is alsodismissed. (T.S.S.J.) (V.B.S.J.)12.10.2018Speaking (or) Non Speaking OrderIndex : Yes (or) NoInternet : Yes (or) No To The Income Tax Appellate Tribunal, Madras 'C' Bench. TCA.Nos.1169 & 1170/2010and MP.No.1 of 2010