Commissioner Of Income Tax Chennai v. M/S.swift Mail Communication Ltd., 4E, Century Plaza

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.922 of 2014 Commissioner of Income TaxChennai. .. Appellant/AppellantVersus M/s.Swift Mail Communication Ltd.,4E, Century Plaza,No.560-562, Anna Salai, Chennai 600 018. .. Respondent/Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `A' Bench, dated20.5.2011, in I.T.A..No.2153/Mds/2010,against the order, dated27/9/2010 in ITA No.307/08-09 on the file of the commissioner ofIncome Tax (Appeals )-V, Chennai, against the assessment orderdated 24/12/2008 in PAN/GIR No.AAACS 5109H/SW006 on the file ofthe Assistant Commissioner of Income Tax Company Circle VI(4),Chennai for the Assessment Year 1995-96. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.SwaminathanFor Respondent : Mr.T.N.Seetharaman O R D E R 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 V) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal Madras'A' Bench. 2.The Commissioner of Income Tax (Appeals)V 121, Mahatma Gandhi Road, Chennai-600v034. 3.The Assistant Commissioner of Income Tax, Company Circle VI (4) 7th floor NewBlock, Room No.705, 121, M.G.Road, Chennai-34. +1cc to Mr.J.Narayanaswamy, Advocate sr.4299+1cc to Mr.T.Seetharaman, Advocate Sr.4337 Tax Case Appeal No.922 of 2014 gj[co]srg 01/02/2016