Tca/458/2009 Of Commissioner Of Income Tax v. Shri T Kodeeswaran

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.458 of 2009 Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `B' Bench, Chennaidated 20.10.2008, in I.T.A.No.2099/Mds/2007 against the orderpassed by the Commissioner of Income Tax (Appeals) Madurai,dated 23.04.2001 Appeal Nos.428, 429, 430 and 431/99-2000 forthe Assessment year 1987-93 against the order passed by theIncome Tax Officer, Ward I (i) Virudhunagar in PAN GIR 49-007-PQ1272 date of order 31.03.1999 for the assessment year 1986-87. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar To:1. The Income Tax Appellate Tribunal Madras `B' Bench, Chennai. 2. The Commissioner of Income Tax, Madurai. 3. The Commissioner of Income Tax (Appeals)Madurai. 4. The Income Tax Officer Ward I(i), Virudhunagar. Tax Case Appeal No.458 of 2009 pur cokra 16.02.2016