Tca/965/2014 Of Commissioner Of Income Tax v. Shri P.balaji

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED:22.01.2016 CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALATax Case Appeal Nos.965,975 & 978 of 2014 The Commissioner of Income TaxChennai. .. Appellant in all the TCAs-Versus- Shri P.BalajiOld No.32, New No.22, 23[rd] street,TG Nagar, Nanganallur,Chennai 600 061. .. Respondent in TCA.No.965/2014 M/s.T.Abdul Wahid & Company,55, Vepery High Road,Chennai 600 003. .. Respondent in TCA.No.975/2014 M/s.Ejaz Tanning Company,No.15, Old No.8, V.V.Koil Street,Periamet, Chennai 600 003. ..Respondent in TCA.No.978/2014 Prayer in TCA.No.965/2014: Appeal presented to the High Courtagainst the order of the Income Tax Appellate Tribunal, Madras`C'Bench,Chennaidated10.04.2014passedinI.T.A.No.2292/Mds/2013. Against the Order of the Commissioner of Income Tax(Appeals)-IV, Chennai-34. in ITA.NO.855/13-14 DATED 30.08.2013for the Assessment Year 2010-2011, and against the Order of theAsst. Commissioner of Income Tax, Business Circle-X, Chennai-6,Dated 11.3.2013. Prayer in TCA.No.975/2014: Appeal presented to the High Courtagainst the order of the Income Tax Appellate Tribunal, Madras`B'Bench,Chennaidated10.04.2014passedinI.T.A.No.84/Mds/2014. Against the Order of the Commissioner of Income Tax(Appeals)-IV, Chennai-34. in ITA.NO.823/13-14 DATED 05.09.2013and against the Order of the Asst. Commissioner of Income Tax,Business Circle-X, Chennai-6, Dated 28.3.2013 for the AssessmentYear 2010-2011. https://hcservices.ecourts.gov.in/hcservices/ Prayer in TCA.No.978/2014: Appeal presented to the High Courtagainst the order of the Income Tax Appellate Tribunal, Madras`C'Bench,Chennaidated04.04.2014passedinI.T.A.No.2291/Mds/2013. Against the Order of the Commissioner of Income Tax(Appeals)-IV, Chennai-34. in ITA.NO.853/13-14 DATED 30.08.2013and against the Order of the Asst. Commissioner of Income Tax,Business Circle-X, Chennai-6, Dated 22.3.2013 for the AssessmentYear 2010-2011. 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. 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 Sd/- /true copy/ https://hcservices.ecourts.gov.in/hcservices/ To: 1. The Income Tax Appellate Tribunal, Madras `B & C' Bench. 2. The Commissioner of Income Tax, (Appeals)-IV, Chennai-34. 3. The Asst.Commissioner of Income Tax, Business Circle-X, Chennai-6. Chennai-6. 4. The Commissioner of Income Tax, Chennai. KR/14/3/16 Tax Case Appeal Nos.965,975 & 978 of 2014