M/S.mrm Plantations Pvt Limitedno v. Prayer In Tca

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.52 of 2014 andTax Case Appeal No.53 of 2014 Commissioner of Income TaxMadurai M/s.MRM Plantations Pvt LimitedNo.40, MRM ArcadeAmman Sannati StreetKaraikudiPAN: AACCM9058R Versus .. Appellant in both the appeals .. Respondent in both the appeals Prayer in TCA No.52 of 2014: Appeal has been filed against the order of the Income Tax Appellate Tribunal `D' Bench, Chennai, dated 5.7.2013 in ITA No.2326/Mds/2012. Prayer in TCA No.53 of 2014: Appeal has been filed against the order of the Income Tax Appellate Tribunal `D' Bench, Chennai, dated 5.7.2013 in ITA No.233/Mds/2013. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman C O M M O N J U D G M E N T The learned counsels appearing for the Appellant/Revenue had submitted that they may be permitted by this Court to withdraw the present tax case appeals, in view of the Circular No.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 is less than Rs.20,00,000/-. 2. The learned counsels had further submitted that liberty may be granted to the Appellant/Revenue to revive the tax case appeals, if it is found that they had been withdrawn, inadvertently, even though they fall under the exceptions mentioned in paragraph 8 of the circular. 3. In view of the said submissions made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeals stand dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present tax case appeals, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Revenue to revive the tax case appeals, if it is found that they had been withdrawn, inadvertently, even though they fall under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today. No costs. Index:Yes/No Internet:Yes/NolanNote: Issue order copy on 2.2.2016 (M.J.J.,) (S.V.J.,) 29-1-2016 To: The Income Tax Appellate Tribunal `D' Bench, Chennai, 4 M.JAICHANDREN,J.ANDS.VIMALA,J. lan Tax Case Appeal No.52 of 2014 andTax Case Appeal No.53 of 2014