Commissioner Of Income Tax Chennai v. M/S.caterpillar Logistics Services

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.737 of 2013 Commissioner of Income TaxChennai ... AppellantVersus M/s.Caterpillar Logistics Services India Private Ltd., 6-B, GST Road, St.Thomas Mount,Chennai-600 016 ... Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated17.02.2012, in I.T.A.No.965/Mds/2009 against the order dated08.04.2009 made in ITA.No.98/07-08 passed by the Commissioner ofIncome Tax (Appeals) VIII, Chennai 34 and against the Assessmentorder dated 22.10.2007 passed by the Assistant Commissioner ofIncome Tax, Company Circle I(3), Chennai for the Assessment year2005 - 06. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : No appearanceJUDGMENT 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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(CS VII) //True Copy// usk/mskTo: Sub Assistant Registrar 1.The Registrar Income Tax Appellate Tribunal Madras `D' Bench, Chennai. 2.The Commissioner of Income Tax(Appeals) VIII, Chennai 34. 3.The Assistant Commissioner of Income Tax, Company Circle I (3), Chennai. +1cc to Mr.S.Sridhar, Advocate, S.R.No.4329 +1cc to Mr.T.Ravi Kumar, Advocate, S.R.No.4117 Tax Case Appeal No.737 of 2013 SAI(CO)CA(03/02/2016)