Commissioner Of Income Tax, Ward I, Virudhunagar v. S.harikrishnan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE DR.JUSTICE S.VIMALA Tax Case Appeal No.1028 of 2015 Commissioner of Income Tax,Ward I,Virudhunagar. .. AppellantVersus S.Harikrishnan.. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `A' Bench, Chennai,dated 17.04.2015, in I.T.A.No.3075/MDS/2014 against the order ofthe Commissioner of Income Tax, (Appeals) II, Madurai dated27.08.2014 and made in ITA No.352/2011-12 against the assessmentorder of the Income Tax Officer (ward I(1),Virudhunagar, dated23.12.2011 for the year 2009-10 made in PAN/GIR No. . For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.SwaminathanO 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 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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 learnedhttps://hcservices.ecourts.gov.in/hcservices/ counsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 III) //True Copy// Sub Assistant Registrargv/sskTo:1. The Income Tax Appellate Tribunal Madras `A' Bench, Chennai.2. The Assistant Regi,Income Tax Appellate Tribunal,IV Floor Rajgi Bhavan, Besant Nagar, Chennai.3. The Commissioner of Income Tax (Appeals)-II,Madurai.4. The Income Tax Officer,Ward I(1), Virudhunagar. +1 cc to Mr.M.Swaminathan, Advocate, sr.6375 Tax Case Appeal No.1028 of 2015ksj cokra 16.02.2016