Commissioner Of Income Tax I Madurai v. Shri.l.pandian

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 Nos.1062 and 1063 of 2010 Commissioner of Income Tax IMadurai ... Appellant/AppellantVersus Shri.L.Pandian,9/3, Subramaniyapuram 5th Street,Karaikudi.PAN No. ... Respondent/Respondent Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated19.3.2010inI.T.A.Nos.2004/Mds/2007and2005/Mds/2007preferred against the Order of the Commissioner of Income Tax(Appeals) in I.T.A.Nos.233/06-07, 267/06-07 dated 21.05.2007preferred against the proceedings of the Joint Commissioner ofIncome Tax, Central Circle - III, Madurai 625 002 made inP.A.No/GIR.Nos.AFNPP9149P dated 28.03.2006 respectively for theAssessment Year 2003 - 04, 2004 - 05. For Respondents : Mr.S.SridharC O M M O N O R D E R The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdrawthe present tax case appeals, 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that they had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeals, 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clear that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat they had been withdrawn, inadvertently, even though theyfall under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today. No costs. Sd/- Assistant Registrar(CO) //True Copy// ssk. Sub Assistant Registrar To: 1.The Assistant Registrar, Income Tax Appellate Tribunal Madras `D' Bench, Rajaji Bhavan, Chennai. 2.The Commissioner of Income Tax (Appeals), Madurai. Madurai. 3.The Joint Commissioner of Income Tax, Central Circle III, Madurai. 4.The Commissioner of Income Tax I, Madurai. Madurai. +1cc to Mr.S.Sridhar, Advocate, S.R.No.5975+1cc to Mr.J.Narayanaswamy, Advocate, S.R.No.6334 T C A Nos. 1062 & 1063 of 2010 MSM(CO)CA(15/02/2016) https://hcservices.ecourts.gov.in/hcservices/