Commissioner Of Income Tax Chennai v. R.anantha Padmanabhanb

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.999 of 2014 Commissioner of Income Tax Chennai.. Appellant Versus R.Anantha PadmanabhanB-45, First Main RoadThiruvangada NagarAmbatturChennai – 600 053 .. Respondent Prayer: Appeal has been filed against the order of the IncomeTax Appellate Tribunal Madras `D' Bench, Chennai, dated 9.4.2014in ITA No.10/Mds/2013 and against the Order of the Commissionerof Income Tax (Appeals-XII), Chennai dated 17.9.12 passed in ITANo.524/2011-12, which was filed against the Order of the IncomeTax Officer, Ward-XIII(1), Chennai-34 dated 28.12.2011 passed inP.A.No.AAHTS3406P for the assessment Year 2009-10. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan J U D G M E N T 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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// Sub Assistant Registrar To: 1.The Registrar,Income Tax Appellate Tribunal Madras `D' Bench, Chennai. 2.The Commissioner of Income Tax(Appeals-XII),Chennai-34. 3.The Income Tax Officer,Ward-XIII(1),Chennai-34 +1cc to Mr.T.R.Senthilkumar, Advocate, S.R.No.6412Tax Case Appeal No.999 of 2014 lrs(CO)srg(09/02/2016)