Tca/42/2010 Of The Commissioner Of Income Tax v. Sri K.r.ravikumar

IN THE HIGH COURT OF JUDICATURE AT MADRAS Tax Case Appeal No.42 of 2010 Commissioner of Income TaxBusiness Ward-IV (3),Chennai – 34. .. Appellant Sri K.R.Ravikumar,No.T/A/116, Anna Fruit Market,Koyambedu, Chennai – 92. .. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `A' Bench, dated17.7.2009, in I.T.A.No.1904/Mds/2008 against the Order of TheCommissioner of Income Tax (Appeals) VIII, Chennai PAN/GIR.NOAACPR5893G Dated 24.06.2008 against the Order of The Income TaxOfficer, Ward IV (3), Chennai-34, Dated 28.04.2008 AssessmentYear 2006-2007. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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.uskSd/- Asst.Registrar /true copy/ Sub Asst. Registrar To: 1. The Asst. Registrar, The Income Tax Appellate Tribunal Madras 'A' Bench, Rajaji Bhavan, Chennai. The Income Tax Appellate Tribunal Madras 'A' Bench, Rajaji Bhavan, Chennai. 2. The Commissioner of Income-Tax (Appeals) VIII, Chennai. 3. The Income Tax Officer, Ward IV (3), Chennai-34. + 1 cc to MR.S.SRIDHAR, ADVOCATE SR 3459 + 1 CC TO MR.T.R.SENTHIL KUMAR, ADVOCATE SR 3927 KR/2/2/16 Tax Case Appeal No.42 of 2010