Commissioner Of Income Tax Circle-1, Tirupur v. P.k.ganeshwar

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-02-2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.6 of 2015 Commissioner of Income TaxCircle-1, Tirupur... Appellant/RespondentVersus P.K.Ganeshwar.. Respondent/Appellant Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal `D' Bench, Chennai, dated17.7.2014, in ITA No.2091/MDS/2013. Against the order of theCommissioner of Income tax (Appeals) II, Coimbatore, dated30.10.2013 and made in IT Appeal No.130/12-13 for the Assessemtnyear 2010-11 against the order of the Assistant Commissioner ofIncome Tax Circle 1, Tiruppur, dated 04.02.2013 and made inPAN/GI:R No.ADFPG 6476N for the Assessment year 2010-11. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman 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/-. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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//cshTo Sub Assistant Registrar 1. Commissioner of Income TaxCircle-1, Tirupur. 2. The Income Tax Appellate Tribunal,D Bench, Chennai. 3. The Commissioner of Income Tax (Appeals)IICoimbatore. 4. The Assistant Commissioner of Income Tax Circle I,Tirupur. +1 cc to Mr.T.R.senthilkumar, Advocate, sr.10396+1 cc to Mr.T.N.Seetharaman, Advocate, sr.9708.+1 cc to Mr.T.N.Seetharaman, Advocate,SR.5956 (10/5/16) jsv cokra 29.02.2016 https://hcservices.ecourts.gov.in/hcservices/