Tca/1261/2010 Of The Commisioner Of Income Tax v. Meenakshi

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED:09-02-2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.1261 of 2010 The Commissioner of Income Tax,Madurai... Appellant.-Versus- V.Meenakshi .. Respondent. Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal `B' Bench, Chennai, dated18.12.2009, in ITA No.2557/MDS/2007. Against the Order of the Commissioner of the Income Tax(Appeals)-I, Madurai-2, Dated 21.06.2007 and made inITA.NO.0329/06-07 for the Assessment Year 2002-2003, against theOrder of the Income Tax Officer, Ward (II) (1), Madurai, Dated29.12.2006 and made in PAN/GIR.NO.AAXPM 1572 E for theAssessment Year 2002-2003. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : Mr.A.S.Sriraman 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,https://hcservices.ecourts.gov.in/hcservices/ inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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.Consequently, connected miscellaneous petition is closed. csh Sd/- Asst.Registrar /true copy/Sub Asst. RegistrarTo1. The Commissioner of Income Tax, Madurai.2. The Income Tax Officer ward II (1) Madurai.KR/14/3/16Tax Case Appeal No.1261 of 2010