Tca/46/2014 Of Commissioner Of Income Tax v. Smt.rajeswari Rajagopalan

IN THE HIGH COURT OF JUDICATURE AT MADRAS Tax Case Appeal No.46 of 2014 Commissioner of Income TaxBusiness Ward II, Chennai .. Appellant/Appellant Smt.Rajeswari Rajagopalan.. Respondent/Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `D' Bench, dated08.05.2013, in I.T.A.No.1906/Mds/2012. against the order dated31.07.2012 made in ITA No.191/11-12, on the file of theCommissioner of Income Tax (Appeals)-VI, Chennai, the assessmentyear 2009-10 against the assessment order, dated 26.12.2011 madein PAN/GIR NO. on the file of the Income Tax Officer,Business ward II (3), Chennai for the year 2009-10. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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(V) //True Copy// Sub Assistant Registrar usk/msk To:1. The Income Tax Appellate Tribunal Madras `D' Bench, Chennai.2. The Commissioner of Income Tax (Appeals)-IV, 121, Mahatma Gandhi Road, Chennai 600 034.3. The Income Tax Officer, Business ward II (3), Chennai.+ 1 cc to Mr.T. Ravikumar, Advocate Sr.4115+ 1 cc to Mrs.Anitha Sumath, Advocate Sr.3660Tax Case Appeal No.46 of 2014 GJ(CO)Eu 8.2.16