Commissioner Of Income Taxmadurai v. Ayisha Parveen25

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALATax Case Appeal No.905 of 2013 Commissioner of Income TaxMadurai .. Appellant Versus Ayisha Parveen25/10, Pasumathy Street2[nd] Lane, United India ColonyKodambakkamChennai 600 024PAN: AAVPP2306G .. Respondent Prayer: Appeal has been filed against the order of the IncomeTax Appellate Tribunal `B' Bench, Chennai, dated 6.5.2013 in ITANo.2079/Mds/2012. against the Order of the Commissioner of Income Tax (A)-II,Madurai dt:02.08.2012 and made in ITA.No.0505/08-09. against the Order of the Income Tax Officer, ward-I(1)Ramanathapuram dt:31.12.2008 and made in PAN/GIR /A-953 for the Assessment Year 2006-2007. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : M/s.C.V.Rajan 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,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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. -s/d-Assistant Registrar True Copy Sub-Assistant Registrar lanTo: 1.The Income Tax Appellate Tribunal `B' Bench, Chennai 2.The Commissioner of Income Tax(A)-II,Madurai 3.The Income-tax Officer,Ward-I(1)Ramanathapuram +1 cc to Mr.M.Swaminathan Advocate sr.6402/16 Tax Case Appeal No.905 of 2013 aa09/02/2016