Commissioner Of Income Tax Madurai v. P.rajasekaran M/S.p.r.traders

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.415 of 2012 Commissioner of Income Tax Madurai .. AppellantVersus P.RajasekaranM/s.P.R.Traders,No.10/1, Deputy Collector Colony,1st Street, K.K.Nagar,MaduraiPAN: ABZPR3772L .. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated14.6.2012, in I.T.A.No.2068/Mds/2011 against the order of theCommissioner of Income Tax (Appeals) Madurai, dated 29.9.2011made in ITA No.0101/10-11 against the order of the AssistantCommissioner of Income Tax Department Circle II Madurai filed16.12.2010 made in PAN.No.AB2PR3772L 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 VI) //True Copy// Sub Assistant Registrarssk. To: 1. The Income Tax Appellate Tribunal Madras `D' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals)Madurai. 3. The Assistant Commissioner of Income Tax, Circle II, Madurai. 1 cc to M/s.M.Swaminathan, Advocate, sr.6392 (17.06.2016) MSM(CO)EU 09.02.16 Tax Case Appeal No.415 of 2012