Commissioner Of Income Tax Business Circle X,Chennai – 600 006 v. M/S. Bafna Chandra Sirish & Brosold

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 21.1.2016CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.55 and 169 of 2011 Commissioner of Income Tax Business Circle X,Chennai – 600 006... Appellant in TC.A.Nos.55 and 169 of 2011 Vs. M/s. Bafna Chandra Sirish & BrosOld No.6, New No.11Mulla LaneSowcarpetChennai-79...Respondent in T.C.55/11 M/s Bafna Naresh Girish & Bros,Old No.6, New No.11,Mulla Lane, Sowcarpet,Chennai – 600 079... Respondent in TC.A.No.169 of 2011 Prayer in TCA No.169 of 2011: Appeal presented to the High Courtunder Section 260-A of the Income-tax Act 1961 against the orderof the Income Tax Appellate Tribunal, Madras `A' Bench, dated12.12.2008, in I.T.A.No.185/Mds/2008. and against the order dated 12.10.07 and made in Appeal No.(ITCA) IV/CHE/505 & 506/2006-07 respectively on the file of theCommissioner of Income Tax (Appeals) IV, Chennai and against theorder dated 22.12.2006 and 21.12.2006 and made inPAN/GIR.NO.AAGFB0120J and AAGFB0119H respectively on the file ofJoint Commissioner of Income Tax, Range X, Chennai-6. Prayer in TCA No.55 of 2011: Appeal presented to the High Courtunder Section 260-A of the Income-tax Act 1961 against theorder of the Income Tax Appellate Tribunal, Madras `A' Bench,dated 12.12.2008, in I.T.A.No.184/Mds/2008. https://hcservices.ecourts.gov.in/hcservices/ against the order dated 12.10.07 and made in Appeal No.(ITCA)IV/CHE/505 & 506/2006-07 respectively on the file of theCommissioner of Income Tax (Appeals) IV, Chennai and against theorder dated 22.12.2006 and 21.12.2006 and made inPAN/GIR.NO.AAGFB0120J and AAGFB0119H respectively on the file ofJoint Commissioner of Income Tax, Range X, Chennai-6. COMMON JUDGMENT The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdrawthe present tax case appeals, in view of the Circular No.21 of2015, issued by the Central Board of Direct Taxes, Department ofRevenue, Ministry of Finance, Government of India, dated10.12.2015, as the tax effect relating to the matters is lessthan Rs.20,00,000/-. 2. The learned counsels had further submitted that libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that they had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular. 3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeals, 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 appeals, if it is foundthat they had been withdrawn, inadvertently, even though theyfall under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today. No costs. usk/adlhttps://hcservices.ecourts.gov.in/hcservices/ To: 1. The Income Tax Appellate Tribunal Madras `A' Bench, Chennai 2. The Commissioner of Income tax (Appeals) IVChennai 3. The Joint Commissioner of Income TaxRange X, Chennai-6 2 ccs to Mr.S. Sridhar, Advocate, Sr. 3456, 3457 Tax Case Appeal Nos.55 and 169 of 2011 VD (CO)kk 8/2