Commissioner Of Income Tax Chennai v. M/S.scientific Atlanta India Techno Pvt. Ltd.,Asv Suntechpark

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.677 of 2014 Commissioner of Income Tax Chennai .. Appellant/Respondent Versus M/s.Scientific Atlanta India Techno Pvt. Ltd.,ASV SuntechPark No.230A, Old Mahabalipuram Road,No.148, Oggiam, Thoraipakkam,Chennai 600 096. ..Respondent/Appellant Prayer: Appeal filed under Sec.260-A of the Income Tax Act, 1961presented to the High Court against the order of the Income TaxAppellate Tribunal Madras `D' Bench, dated 10.12.2010, inI.T.A.No.352/Mds/2008 and against the order of the Commissionerof Income Tax (Appeals)-V, Chennai made in ITA NO.485/06-07,dated 26.11.2007 and against the order of the Income TaxOfficer, (OSD), Company Circle(1), Chennai-34. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 Registrar ssk.To: 1. The Income Tax Appellate Tribunal Madras `D' Bench.2. The Commissioner of Income Tax (Appeals)-V, No.121, Mahatma Gandhi Road, Chennai-34. 3. The Income Tax Officer, (OSD), Company Circle VI(1), Chennai-34. + 1 cc to Mr.M. Swaminathan, Sr.Standing Counsel for Income Tax, Sr.6394