Commissioner Of Income Tax Chennai v. Dr.vijay Vishwanathan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Commissioner of Income TaxChennai .. AppellantVersus Dr.Vijay VishwanathanNo.4, Main Road,Royapuram,Chennai – 600 013. .. Respondent Prayer: Appeal presented to the High Court under Section 260-Aof the Income Tax Act, 1961 against the order of the Income TaxAppellate Tribunal Madras `B' Bench, dated 17.06.2013 inI.T.A.No.1877/Mds/2012 against the order of Commissioner ofIncome Tax (Appeals)V, Chennai, dated 31.07.2012 made in No.CIT(A)-V/ITA No.396/2010-11 for the Assessment year 2008-09 againstthe order of Assistant Commissioner of Income Tax Company CircleIV(3)(I/C) Chennai, dated 28.12.2010 made in PA No.AABPV0235Hfor the Assessment year 2008-09. For Respondent : No Appearance 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/-. 2. The learned counsels had further submitted that libertyhttps://hcservices.ecourts.gov.in/hcservices/ may be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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(CS VII) //True Copy// Sub Assistant Registrar usk To:1.The Registrar, The Income Tax Appellate Tribunal Madras `B' Bench. 2. The Commissioner of Income Tax,Chennai 3. The Commissioner of Income Tax (Appeals)VChennai 34. 4. The Asst. Commissioner of Income Tax, Company Circle IV(3)(I/C), Chennai. 5.The Assistant Registrar,Income Tax Appellate Tribunal,IIIrd Floor, Rajaji Bhavan,Besant Nagar, Chennai 90. +1 cc to Mr.T.R.Senthilkumar, Advocate, sr.3935 Tax Case Appeal No.131 of 2014 sku cokra 04.02.2016 https://hcservices.ecourts.gov.in/hcservices/