Commissioner Of Income Tax Chennai v. M/S.cactus Imaging India Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM: THE HON'BLE MR.JUSTICE M.JAICHANDREN AND THE HON'BLE MRS.JUSTICE S.VIMALA T.C.A.NO.543 OF 2009 Commissioner of Income TaxChennai.Vs.M/s.Cactus Imaging India Pvt.LTd.,No.21, South Phase,SIDCO Industrial Estate,Guindy, Chennai- 32. ...AppellantVs. ...Respondent Prayer: Tax Case Appeal filed under Section 260A of theIncome Tax Act, 1961 against the Order dated 10.12.2008 inI.T.A.No.684/Mds/2008 on the file of the Income Tax AppellateTribunal, Madras 'D' Bench in respect of the assessment year2005-2006. against the order of the Commissioner of Income Tax(Appeals)VIII Chennai made in ITA.NO.091/2007-2008 Dated31.01.2008 against the Order of Assistant Commissioner of Income Tax,Company Circle-1(3) Chennai made in GIR.No./PAN NO.AABCC2899PDated 26.11.2007 for the assessment year 2005-2006. Judgment of the Court was made by M.JAICHANDREN,J.) 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 of https://hcservices.ecourts.gov.in/hcservices/ 2015, 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar usk To1. The Income Tax Appellate Tribunal, Madras 'D' Bench Chennai 2. The Commissioner of Income-tax (Appeals) – VIII, Chennai, 3. The Assistant Commissioner of Income-tax, Company Circle – I(3), Chennai, Company Circle – I(3), Chennai, aa04/02/2016