Commissioner Of Income Tax Madurai v. M/S.dhanapackiam Jewellers, 290 Dharapuram Road, Oddanchatram, Dindigul District

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.852 of 2013 Commissioner of Income TaxMadurai .. AppellantVersus M/s.Dhanapackiam Jewellers,290 Dharapuram Road,Oddanchatram,Dindigul District. (PAN ) .. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `B' Bench, dated26.8.2011, in I.T.(SS)A.No.70/Mds/2007 and against the orderdated 6.9.2006 made inITA.No.209/2006-07 passed by theCommissioner of Income Tax (Appeals) II Madurai and against theorder dated 25.10.2005 passed by the Deputy Commissioner ofIncome Tax, Central Circle III, Madurai for the assessment year2005-06 in PAN No. . For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman O R D E R 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. ssk. s/d- Assistant Registrar(CS-V) True Copy Sub-Assistant RegistrarTo:1. The Income Tax Appellate Tribunal Madras `B' Bench. Chennai.2. The Commissioner of Income Tax (Appeals) II, Madurai3. The Deputy Commissioner of Income Tax Central Circle III, Madurai.+ 1 cc to M/s.T.N.Seetharaman, Advocate SR 5955+ 1 cc to Mr.M.Swaminathan, Advocate Sr 6377 (13/6/16) (co)prk15/2 Tax Case Appeal No.852 of 2013