Commissioner Of Income Tax Chennai v. Delta Shoes Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.123 of 2014 Commissioner of Income TaxChennai .. Appellant/AppellantVersus Delta Shoes Pvt. Ltd.,No.151/4, Mount Ponamallee RoadRamapuramChennai 600 089.. Respondent/Respondent Prayer: Appeal filed under sec.260A of the Income Tax Act 1961,presented to the High Court against the order of the Income TaxAppellate Tribunal Madras 'C' Bench, dated 31.07.2013, inI.T.A.No.909/Mds/2013 for the assessment year 2009-10 andagainst the order of the Commissioner of Income Tax (Appeals)IX, 121, Mahatma Gandhi Rd, Chennai 34 made in ITA No.152/11-12,dated 28.01.2013 for the Assessment year 2009-10 and against theorder of the Assessment Commissioner of Income Tax, Companycircle I(4), Chennai made in PAN/GIR No.AAACDI292J, dated07.12.2011. The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdrawthe present tax case appeal, 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 matter is lessthan Rs.20,00,000/-. https://hcservices.ecourts.gov.in/hcservices/ 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrarrg To:1. The Registrar,The Income Tax Appellate Tribunal Madras 'C' Bench. 2.The Commissioner of Income Tax(Appeals)IX,121, Mahatma Gandhi Rd, Chennai 34. 3.The Asst.Commissioner of Income Tax,Company circle I(4), Chennai. +2 ccs to Mr.T.Ravikumar, Advocate, sr.4694 & 5927+1 cc to Mr.PhilipGeorge, Advocate, sr.5940Tax Case Appeal No.123 of 2014 bvr cokra 04.02.2016