Tca/28/2012 Of The Commissinr Of Income Tax-I v. M/S Katie Wilcox Education

IN THE HIGH COURT OF JUDICATURE AT MADRAS Commissioner of Income Tax I,Madurai .. Appellant M/s.Katie Wilcox Education Association,Lady Doak College Campus,Madurai 625 002. (PAN ).. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `B' Bench, dated22.6.2011, in I.T.A.No.1642/Mds/2010 against the Order of theCommissioner of Income Tax-II Madurai 625 002, dated 30.7.10 inC.No.464/99/1993-94. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/ inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Madras `B' Bench.2.The Income Tax Officer,2, VP Rathinasamy Nadar Road,Bibilculam Madurai 625 002. +1cc to Mr.Jayakumar, Advocate, S.R.No.6188+1cc to Mr.Narayanaswamy, Advocate, S.R.No.6379 Tax Case Appeal No.28 of 2012 mg(CO)srg(10/02/2016)