Commissioner Of Income Tax Chennai v. Shri Mukesh P.hemdev

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.728 of 2010 Commissioner of Income TaxChennai... AppellantVersus Shri Mukesh P.Hemdev,No.2, 1st Street,Haddows Road,Chennai 600 006... Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `C' Bench, dated24.12.2009, in I.T.A.No.755/Mds/2009 against the order of theCommissioner of Income Tax (A), Chennai, dated 07.01.2009 in ITANo.38/2008-2009arising out of the order of the Income TaxOfficer, Media Ward II, Chennai 34, dated 28.12.2007 in GIR No.& PA No.AAAPH7994N, for the Assessment Year 2005-06. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.S.Sridhar The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this Court towithdraw the present tax case appeal, in view of the CircularNo.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionshttps://hcservices.ecourts.gov.in/hcservices/ mentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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-IV)Sub Assistant Registrar //True Copy//Sub Assistant Registrarssk.To:1. The Income Tax Appellate Tribunal Madras `C' Bench.2. The Commissioner of Income Tax, Chennai 343. The Income Tax Officer, Media Ward II,Chennai 34.+1 cc to Mr.J.Narayanaswamy, Advocate, sr.6337Tax Case Appeal No.728 of 2010 ad cokra 11.03.2016 https://hcservices.ecourts.gov.in/hcservices/