Commissioner Of Income Taxmadurai v. M/S.a-1235 Madurai Taluk Agriculturalproduces Co-Operative Marketing Societyno

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.1032 of 2014 Commissioner of Income TaxMadurai .. Appellant Versus M/s.A-1235 Madurai Taluk agriculturalProduces Co-operative Marketing SocietyNo.31, Visuvasapuri 3[rd] StreetGnanaolivupuram Madurai – 625 016PAN: AAAAA9671J .. Respondent Prayer: Appeal has been filed against the order of the IncomeTax Appellate Tribunal `B' Bench, Chennai, dated 31.7.2014 inITR No.1069/Mds/2013 against the order of the Commissioner ofIncome Tax-II Madurai dated 17.4.2013 and made inC.No.114/12/CIT-II/2012-13 against the assessment order of theincome tax officer, ward III (1), Madurai dt. 6.11.2012 for theyear 2010-2011. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,https://hcservices.ecourts.gov.in/hcservices/ inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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 `B' Bench, Chennai. 2. The Asst. Registrar, ITATIV Floor Rajaji Bhavan, Besant Nagar,Chennai-90 3. The Commissioner of Income Tax-II, Madurai. 4. The Income Tax Officer, Ward III (1), Madurai. + 1 cc to M/s. M. Swaminathan, advocate Sr.6403 Tax Case Appeal No.1032 of 2014 KSJ(CO)EU 10.02.16