Chennai v. M/S.pushpa C.kataria

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-02-2016 CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.392 of 2012 andM.P.No.1 of 2015 Commissioner of Income Tax,Chennai. Chennai... Appellant.VersusM/s.Pushpa C.Kataria.. Respondent. Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal `B' Bench, Chennai, dated12.6.2012, in ITA No.1973/MDS/2011 against the order of theCommissioner of Income Tax Appeals IV, Chennai 34, dated15.11.2011 made in ITA No.146/08-09/A-IV against the order ofthe Income Tax Office, Chennai, dated 22.12.2008 made in PAN/GIRNo. for the Assessment year 2006-07. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.SwaminathanFor Respondent : No AppearanceO R D E R The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this court towithdraw the present tax case appeal, in view of the CircularNo.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than Rs.20,00,000/-. 2. The learned counsels had further submitted that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. https://hcservices.ecourts.gov.in/hcservices/ 3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeal, are left open to beconsidered and decided in appropriate cases, in accordance withlaw. It is also made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today. No costs.Consequently, connected miscellaneous petition is closed. Sd/-Assistant Registrar(CS-VI) //True Copy//Sub Assistant RegistrarcshTo1. Commissioner of Income Tax,Appeal IV, 121, Mahatma Gandhi Road,Chennai 34.2. The Income Tax Appellate Tribunal B Bench, Chennai.3. THe Income Tax Officer,Business Ward XII(3),Chennai 600 006. +1 cc to Mr.T.Ravikumar, Advocate, sr.8581Tax Case Appeal No.392 of 2012nm cokra 24.02.2016