Salem v. R.vijayalakshmi

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 No.488 of 2010 The Commissioner of Income Tax,Salem. Salem... AppellantVersusR.Vijayalakshmi .. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'D' Bench, dated16.10.2009 in I.T.A.No.361/Mds/2009 for the Assessment year2000-2001. against the order of the Commissioner of Income Tax(Appeals) Salem dated 27.1.2009 in ITA.NO.331/2006-2007. againstthe order of the Income Tax Officer, ward 1(2) Salem order dated28.12.2006 in ITA. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.Sivanandam 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 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. https://hcservices.ecourts.gov.in/hcservices/ 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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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/- Asst.Registrar (CS II ) /true copy/Sub Asst. Registrarcla/rgTo:1. The Income Tax Appellate Tribunal Madras 'D' Bench, Chennai.2. The Commissioner of Income Tax (Appeals)Salem3. The Additional Commissioner of IKncome TaxRange I Salem4. The Income Tax Officerward 1(2)Salem1 cc to Mr.J. Narayanaswamy, Advocate, sr. 58481 cc to Mr.S. Sivanandam, Advocate, sr. 5469Tax Case Appeal No.488 of 2010 CTK (CO)kk 3/2 https://hcservices.ecourts.gov.in/hcservices/