Commissioner Of Income Taxchennai v. Aircell Cellular Limited,5[Th] Floor, Spencer Plaza,769, Anna Salai,Chennai – 600 002

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 21.01.2016 CORAM: THE HON'BLE MR.JUSTICE M.JAICHANDREN ANDTHE HON'BLE MRS.JUSTICE S.VIMALA Commissioner of Income TaxChennai....Appellant/ Respondent Vs. Aircell Cellular lImited,5[th] Floor, Spencer Plaza,769, Anna Salai,Chennai – 600 002,PAN: ...Respondent/ Appellant Prayer: Tax Case Appeal filed under Section 260A of theIncome Tax Act, 1961 against the Order dated 21.11.2008 inI.T.A.No.2270/Mds/2006 on the file of the Income Tax AppellateTribunal, Madras 'A' Bench in respect of the assessment year2003-2004. against the order of the Commissioner of Income Tax AppealsIII, Chennai 34 dated 5.9.2006 made in ITA.No.585/2005-06 forassessment year 2003-04 against the order of the AssistantCommissioner of Income Tax, Company Circle (1) Chennai dated20.1.2006 made in PAN/GIR.No.AAACR5136/Ax6-579 the assessmentyear 2003-2004. Judgment of the Court was made by M.JAICHANDREN,J.) 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, https://hcservices.ecourts.gov.in/hcservices/ dated 10.12.2015, as the tax effect relating to the matter isless than 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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/- Asst.Registrar (CO) /true copy/Sub Asst. RegistrarTo 1. The Income Tax Appellate Tribunal, Madras 'A' Bench , Chennai 2. The Commissioner of Income-tax (Appeals) – III, 121 Mahatman Gandhi road, Chennai 343. The Assistant Commissioner of Income-tax, Company Circle I– 1, Chennai,2 ccs to Mr.Ravikumar, Advocate, sr. 4121, 3576 T.C.A.No.693 of 2009