Commissioner Of Income Tax Salem v. Shri K.muruganand

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.863 of 2010andTax Case Appeal No.864 of 2010 Commissioner of Income TaxSalem ... Appellantin both the appealsVersus Shri K.MuruganandNo.86-A, Trichy Main RoadSeelanaichenpattySalem – 636 201 ... Respondent in TCA No.863of 2010 Smt.M.SubashiniNo.86-A, Trichy Main RoadSeelanaichenpattySalem – 636 201 ... Respondent in TCA No.864 of 2010 Prayer in TCA No.863 of 2010 : Appeal has been filed against theorder of the Income Tax Appellate Tribunal Chennai 'D' Bench,dated 5.2.2010 in IT(SS) A No.78/Mds/2001 and against the Orderof the Commissioner of Income Tax (Appeals)-XII, Chennai 34 madein I.T.A.No.368/00-01, dated 09.03.2001 for the Block Assessmentfor the period 01.04.1987 to 21.08.1997 and against the order ofthe Assistant Commissioner of Income Tax, Company Circle, Salemdated 29.09.2000 for the Block Assessment for the Block periodfrom 01.04.1987 to 21.08.1997. Prayer in TCA No.864 of 2010 : Appeal has been filed against theorder of the Income Tax Appellate Tribunal Chennai 'D' Bench,dated 5.2.2010 in IT(SS) A No.80/Mds/2001 and against the Orderof the Commissioner of Income Tax (Appeals)-XII, Chennai 34 madein I.T.A.No.348/00-01, dated 09.03.2001 for the Block Assessmentfor the period 01.04.1987 to 21.08.1997 and against the order ofthe Assistant Commissioner of Income Tax, Company Circle, Salemmade in PAN/GIR No.S-238, dated 31.08.2000 for the BlockAssessment for the Block period from 01.04.1987 to 21.08.1997. https://hcservices.ecourts.gov.in/hcservices/ 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/-. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that they had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular. 3.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. //True Copy// Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Chennai, 'D' Bench, Chennai. 2.The Commissioner of Income Tax (Appeals)- XII, 121, Mahatama Gandhi Road, Chennai 34. https://hcservices.ecourts.gov.in/hcservices/ 3.The Assistant Commissioner of Income Tax, Company Circle, Salem. Company Circle, Salem. +1cc to Mr.J.Narayanaswamy, (Senior Standing Counsel for IT), S.R.No.6361 S.R.No.6361 +1 cc to J.Sreevidhya, Advocate,SR.5878 (6/5/16) Tax Case Appeal No.863 of 2010and Tax Case Appeal No.864 of 2010 BVR(CO)CA(12/02/2016)