Commissioner Of Income Tax Salem v. Sankari

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.1360 of 2009 Commissioner of Income TaxSalem.. Appellant/AppellantVersus Smt.R.Perumayee63/1A Diversion Road,Sankari West, Sankari. .. Respondent/Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated30.1.2009, in I.T.(SS)A.No.120/Mds/2005. (1) against the orderof the Commissioner of Income Tax(Appeals) No:3 Gandhi Road,Salem 636 007, dated 17.05.2005 and made in ITA No.135/04-05.and (ii) against the order of the Deputy Commissioner of IncomeTax, Central circle, Salem dated 28.05.2004 and made in PAN/GIRNo.CCPP 002. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : G.Ashokapathy for M/s.Pass Associates 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/-. 2. The learned counsels had further submitted that libertyhttps://hcservices.ecourts.gov.in/hcservices/ may be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. To:1. The Assistant Registrar,III Floor, Rajaji Bhavan,The Income Tax Appellate Tribunal Madras `D' Bench,Besant Nagar, Chennai 70. 2. The Commissioner of Income Tax(Appeals)No.3 Gandhi Road, Salem 636 007. 3. The Deputy Commissioner of Income Tax,Central circle, Salem. +1 cc to M/s.Pass Association, Advocate, sr.6676.+1 cc to Mr.J.Narayanasamy, Advocate, sr.6348(17.06.2016)+1 cc to Mr.M.Swaminathan, Advocate, sr.6396 (17.06.2016) Tax Case Appeal No.1360 of 2009 ug cokra 12.02.2016