Commissioner Of Income Tax Coimbatore v. Shri. T.s.ramanan Glo Color Labs

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.837 of 2013 Commissioner of Income TaxCoimbatore .. Appellant /AppellantVersus Shri. T.S.RamananGlo Color Labs115, Cross Cut RoadGandhipuramCoimbatore – 641 012 .. Respondent/Respondent Prayer: Appeal has been filed against the order of the IncomeTax Appellate Tribunal `D' Bench, Chennai, dated 19.2.2013 inITA No.2200/Mds/2012 against order of the Commissioner of IncomeTax Appeals-I, Coimbatore in ITA No.331/11-12 dated 6/9/12 forthe Assessment Year 2009-2010 against the order of the AssistantCommissioner of Income Tax Circle II Coimbatore made inPAN/GIRNo.AAFPF1261F dated 27/12/2011 for the Assessment year2009-2010. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : Mr.J.BalachanderJ 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 V) //True Copy// Sub Assistant RegistrarTo:1.The Income Tax Appellate Tribunal `D' Bench, Chennai. 2.The Commissioner of Income Tax Appeals-I,coimbatore. 3.The Assistant Commissioner of Income Tax Circle-II,Coimbatore. +1cc to Mr.J.Balachander, Advocate Sr.5720+1cc to Mr.SenthilKumar, Advocate Sr.6416Tax Case Appeal No.837 of 2013 mg(CO)srg(09/02/2016) https://hcservices.ecourts.gov.in/hcservices/