Tca/544/2013 Of Commissioner Of Income Tax v. Shri A Charles

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.1.2016 CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.544 of 2013 Commissioner of Income TaxErode.. Appellant-Versus- Shri A CharlesProp.M/s.Sony Leathers,33-B-1 Anna Street,Veerappanchatram,Erode-638 004PAN:AERPC8371F.. Respondent Prayer: Appeal presented to the High Court under Section 260 Aof Income Tax Act, 1961 against the order of the Income TaxAppellate Tribunal Madras `C' Bench, Chennai, dated 26.07.2012,in ITA.No.1335/Mds/2011 against the Order of The Commissioner ofIncome Tax (Appeals) I Coimbatore in Appeal No.274/09-10 Dated31.05.11 against the Assessment Order of the Income Tax Officer,Ward I (3) Erode in PAN/GIR.NO. Dated 31.12.2009. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman O R D E R 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/ inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. ssk/mskSd/- Asst.Registrar /true copy/Sub Asst. RegistrarTo:1. The Asst.Registrar, The Income Tax Appellate Tribunal, Madras `C' Bench, Rajaji Bhavan, Besant Nagar, Chennai.2. The Commissioner of Income Tax (Appeals)I Coimbatore.3. The Income Tax Officer Ward I (3), Erode.4. The Commissioner of Income Tax, Erode. + 1 cc to Mr.T.N.Seetharaman, Advocate Sr 4336+ 1 cc toMr.T.R.Senthil Kumar, Advocate Sr 4223KR/5/2/16Tax Case Appeal No.544 of 2013