Commissioner Of Income Taxcoimbatore v. M/S.lasik Centre (India) P Ltd

N THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN THE HONOURABLE MRS.JUSTICE S.VIMALA Commissioner of Income TaxCoimbatore.. Appellant Versus M/s.Lasik Centre (India) P Ltd.,No.582-a, D.B. RoadR.S.PuramCoimbatore – 641 004 .. Respondent Prayer: Appeal filed under Section 260 A of Income Tax Act,1961 has been filed against the order of the Income TaxAppellate Tribunal Madras `A' Bench, Chennai, dated 30.4.2012 inITA No.1480/Mds/2011 as against the order dated 29/6/11 and madein Appeal No.133/10-11 on the file of The Commissioner of IncomeTax (Appeals)-I, Coimbatore and as against the order dated01/12/10 made in P.A.No./GIR No.AAACC3765C on the file of DeputyCommissioner of Income Tax, Company Circle-I(3), Coimbatore. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/ inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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(CCC) //True Copy// Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Madras `A' Bench, Chennai, 2.The Commissioner of Income Tax,Coimbatore. 3.The Commissioner of Income Tax (Appeals)-I,Coimbatore. 4.The Deputy Commissioner of Income Tax,Company Circle-I(3), Coimbatore. +1cc to M/s.Subbaraya Aiyar , Advocate, S.R.No.6301+1cc to M/S.T.R.SenthilKumar, Advocate, S.R.No.6413 Tax Case Appeal No.38 of 2013 vd(CO)srg(11/02/2016)