Commissioner Of Income Tax Company Circle Iii, Chennai v. M/S.williams Lea India Private Limited, Module

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.1.2016 CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Commissioner of Income TaxCompany Circle III,Chennai... AppellantVersus M/s.Williams Lea India Private Limited,Module No.0308, 'D' Block,3rd Floor, Tidel Park,Taramani, Chennai 600 113. PAN: .. Respondent Prayer: Appeal presented to the High Court against the orderof the Income Tax Appellate Tribunal Madras `C' Bench, dated11.11.2014, in I.T.A.No.1038/Mds/2014 against the order of theAssistant Commissioner of Income Tax, Company Circle III(3),Chennai dated 24.02.14 in PAN.No. for the Assessmentyear 2009-2010 as against the order of the Income Tax Officer,Office of the Director of Income Tax, international Taxation,Chennai and Secretary to the Dispute resolution panel, Chennai-34, in F.No.DRP/CHE/33/2013 dt. 20.12.2013 as against the orderof the Assistant Commissioner of Income Tax Company Circle III(3), Chennai dt.28.02.2013 for the Assessment year 2009-2010. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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(CO) //True Copy// Sub Assistant Registrar ssk.To1. The Income Tax Appellate Tribunal Madras `C' Bench. 2. The Commissioner of Income Tax Company Circle III,Chennai. 3. The Assistant Registrar, Income Tax Appellate Tribunal, IIIrd Floor Rajaji Bhavan, Besant Nagar, Chennai-90. 4. The Assistant Commissioner of Income Tax Company Circle III (3), Chennai. 5. The Income-Tax Officer, (Hqrs), O/o. Director of Income Tax, International Taxation, Chennai & Secretary to the Dispute Resolution Panel, Chennai-34. + 1 cc to Mr.M. Swaminathan, Advocate SR.6367 PPA(CO)Eu 25.10.16https://hcservices.ecourts.gov.in/hcservices/ Tax Case Appeal No.197 of 2015