Commissioner Of Income Tax,Salem v. S

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.82, 83 and 211 of 2015 Commissioner of Income Tax,Salem... Appellant -Versus- S-1293, Thammampatti PACB LimitedThammampatti,Gangavalli TalukSalem Dist. 606 107. .. Respondent in TCA 82 & 83/15 S-6608 Narasingapuram PACB LimitedNarasingapuram Post,Attur Taluk, Salem District...Respondent in TCA No.211/15 Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'D' Bench, dated23.05.2014 in I.T.A.Nos.920, 921 & 919/Mds/2013 respectively. against the Order of the Commissioner of Income Tax (Appeal)Salem-7 Dated 28/02/13 and made in ITA.NO.217/2011-2012PAN/GIR.NO.AABAS5018G for the Assessment Year 2009-2010 againstthe Order of the Commissioner of Income Tax (Appeal), Salem-7.Dated 28/02/13 and made in ITA.NO.119/2009-10 PAN/GIR.NO. for the Assessment Year 2007-08 against the Order ofthe Income Tax Officer, Ward-V (3) Salem. Dated 28.11.2011PAN/GIR.NO.AABAS5018G for the Assessment Year 2009-2010 andagainst the Order of the Income Tax Officer, Ward-II (3) Salem.Dated 23.12.2009 PAN/GIR.NO. /23AT0019, Ward-II (3)Salem. for the Assessment Year 2007-2008 in TCA.82 & 83/15respectively and against the Order of the Commissioner of IncomeTax (Appeal), Salem-7. Dated 28/02/13 and made inITA.NO.212/2011-2012, PAN/GIR.NO. for the AssessmentYear 2009-10 against the Order of the Income Tax Officer, Ward-V (3) Salem, Dated 28.11.2011 PAN/GIR.NO. Ward-II (3)Salem. for the Assessment Year 2009-2010 in TCA.NO.211/15 https://hcservices.ecourts.gov.in/hcservices/ For Respondent : Mr.N.V.Balaji COMMON JUDGMENT (Judgment of the Court was made by M.JAICHANDREN, J) The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdrawthe present tax case appeals, 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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 appeals stand dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeals, 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 appeals, if it is foundthat the same had been withdrawn, inadvertently, even though thesame falls under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today. No costs. rgSd/- /true copy/ To: 1. The Income Tax Appellate Tribunal, Madras 'D' Bench.2. The Commissioner of Income Tax (Appeals) Salem-7.3. The Income Tax Officer, Ward-II(3) Salem.+ 2 ccs to Mr.N.V.Balaji, Advocate Sr 5936, 5937+ 1 cc to Mr.J.Narayanaswamy, Advocate Sr 5833 KR/10/3/16 https://hcservices.ecourts.gov.in/hcservices/