The Commissioner Of Income Tax Media Circle 1, Chennai – 600 034 v. M/S.ganapathy Media Private Limited, 3/6, Mgr Salai, Vijayaraghavapuram, Chennai – 600 093

In the High Court of Judicature at MadrasDated : 29.10.2018 THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMAND THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeal No. 162 of 2016 The Commissioner of Income TaxMedia Circle 1, Chennai – 600 034. ...Appellant/AppellantVs M/s.Ganapathy Media Private Limited,3/6, MGR Salai, Vijayaraghavapuram,Chennai – 600 093. ...Respondent/Respondent Appeal under Section 260A of the Income Tax Act, 1961 isdirected against the order dated 11.09.2015 in ITANo.1022/Mds/2015 on the file of the Income Tax AppellateTribunal Madras 'B' Bench for the assessment year 2010-11 asagainst the Commissioner of Income Tax Appeals 14 Chennai madein I.T.A. No. 126 CIT(A)14-2013-2014 dated 24.02.2015 as againstthe order of the Deputy Commissioner of Income Tax Media CircleI, Chennai dated 28.03.2013 for the assessment year 2010-2011. For Appellant : Mr.M. Swaminathan and M/s.V.PushpaFor Respondent : Mr.N.Devanathan JUDGMENT (Judgment was delivered by T.S.SIVAGNANAM,J) Heard the learned counsel for the appellant and the learnedcounsel for the respondent. 2. This appeal by the Revenue is challenged against theorder passed by the Income Tax Appellate Tribunal, which decidedthe issue in favour of the assessee. 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. https://hcservices.ecourts.gov.in/hcservices/ 4. In the light of the above, the appeal is dismissed aswithdrawn and the substantial questions of law framed are 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 appeals to be heardand decided on merits. s/d- Assistant Registrar(CO) True Copy Sub-Assistant Registrar To 1. The Income Tax Appellate Tribunal, Madras 'B' Bench. 2. The Commissioner of Income Tax Appeal 14, Chennai. 3. The Deputy Commissioner of Income Tax Media Circle I, Chennai +1 CC to M/s. M.Swaminathan, Advocate sr 73718. +1 CC to M/s.N. Devanathan, Advocate sr 74759. TCA No. 162 of 2016 CNR(CO) SP(20/11/2018)