Tca/1230/2010 Of Commissioner Of Income Tax v. M/S Emgeeyar Pictures P Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS Tax Case Appeal Nos.1230 and 1231 of 2010 The Commissioner of Income TaxChennai .. Appellant in both Appeals M/s Emgeeyar Pictures Pvt. Ltd., 9, Dhandapani Street,T.Nagar, Chennai 600 017 Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'D' Bench, dated31.05.2010 in I.T.A.Nos.327 & 328/Mds/2010 respectively andagainst the order dated 22/7/08 and made in ITA No.s.98/06-07and 226/06-07 on the file of Commissioner of Income Tax(Appeals)-VI, Chennai-34 respectively and against the orderdated 30/3/06 and 28/12/06 and made in GIR No.10001-E/AABCE1440Jon the file of Deputy Commissioner of Income Tax, Media CircleI, Chennai-34 and on the file of Assistant Commissioner ofIncome Tax, Media Circle I Chennai-34 respectively. 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, dated https://hcservices.ecourts.gov.in/hcservices/ 10.12.2015, 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat the same had been withdrawn, inadvertently, even though thesame falls under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today.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. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Madras 'D' Bench. 2.The Commissioner of Income Tax,(Appeal-VI)Chennai-34 3.Deputy Commissioner of Income Tax,Media Circle-I,Chennai-34. 4.Assistant Commissioner of Income Tax,Media Circle-I,Chennai-34. +1cc to Mr.N.Devanathan, Advocate, S.R.No.5943+1cc to Mr.Narayanaswamy, Advocate, S.R.No.5851 Tax Case Appeal Nos.1230 and 1231 of 2010 ala(CO)srg(03/02/2016)