Commissioner Of Income Taxchennai v. Shri B.k.muralikrishna

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.570 of 2013 Commissioner of Income TaxChennai .. Appellant/ Respondent Versus Shri B.K.Muralikrishna.. Respondent/ Appellant Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated21.03.2013, in I.T.A.No.1621/Mds/2009 against the order inC.No.3/CIT-1X/263/2009-2010 dated 20.8.2009 of the Commissioner ofIncome Tax-IX, Chennai-6 and against the order made in PAN- dated 31.12.2008 for the Assistant Commissioner ofIncome Tax Circle -XI Chennai-6 for the Assessment year 2001-02. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.M.Swaminathan Mr.J.NarayanaswamyFor Respondent : No appearance JUDGMENT The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdraw thepresent tax case appeal, in view of the Circular No.21 of 2015,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 less thanRs.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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn, inadvertently,even though it falls under the exceptions mentioned in paragraph 8of the circular. 3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present tax casehttps://hcservices.ecourts.gov.in/hcservices/ appeal stands dismissed, as withdrawn. It is made clear that thequestions of law, which may arise for the decision of this Court,in the present tax case appeal, are left open to be considered anddecided in appropriate cases, in accordance with law. It is alsomade clear that it would be open to the Appellant/Revenue torevive the tax case appeal, if it is found that it had beenwithdrawn, inadvertently, even though it falls under theexceptions mentioned in paragraph 8 of the Circular, within aperiod of twelve weeks from today. No costs. Sd/- Asst.Registrar (CCC) /true copy/Sub Asst. Registrarusk/mskTo:1. The Income Tax Appellate Tribunal Madras `D' Bench, Madras2. The Commissioner of Income Tax IXChennai-63. The Assistant Commissioner of Income TaxCircle XI, Chennai1 cc to Mr. T. Ravikumar, Advocate, Sr. 4119Tax Case Appeal No.570 of 2013SCD (CO)kk 3/2