The Commissioner Of Incometax, Chennai v. M/S.international Services, Chennai-1 Harbur Gate, 44-45, Rajai Salai, Chennai

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.509 of 2014 The Commissioner of IncomeTax, Chennai. ...Appellant Vs M/s.International Services, Chennai-1 Harbur Gate, 44-45, Rajai Salai, Chennai....Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 27.9.2013 in ITA No.313/Mds/2010 on thefile of the Income Tax Appellate Tribunal Chennai 'D' Bench forthe assessment year 2006-07 against the order of theCommissioner of Income Tax (Appeals)-IX, Chennai dated 7.12.2009made in ITA.No.105/08-09 for the assessment year 2006-07 andagainst the order of the Assistant Commissioner of Income Tax,Business Circle -VIII, Chennai-6, dated 17.12.2008 and made inAAAF10228E/PAN/GIR No. 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. 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 limit https://hcservices.ecourts.gov.in/hcservices/ fixed 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-IX) //True Copy// Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal, Chennai 'D' Bench, 2. The Commissioner of Income Tax (Appeals)-IX, 121, MahatmaGanthi road, Chennai 34. 3. The Assistant Commissioner of Income Tax Business Circle-VIII, Chennai. + 1 cc to M/s. S. Sridhar, Advocate Sr.71012+ 1 cc to M/s. M. swaminathan,Advocate Sr.70931 TCA.No.509 of 2014 MP(CO)EU(16/11/2018)