The Commissioner Of Income Tax, Business Circle Iii, Chennai – 34 v. Dr.m.balamurugan

The Commissioner of Income Tax,Business Circle III,Chennai – 34... Appellant in all the above appealsVersusDr.M.Balamurugan.. Respondent in TCA 1224 of 2010Dr.M.Balamurugan.. Respondent in TCA 1225 of 2010Dr.M.Balamurugan.. Respondent in TCA 1226 of 2010Dr.M.Balamurugan.. Respondent in TCA 1227 of 2010 Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'B' Bench, dated09.07.2010inI.T.A.Nos.452/Mds/2010,453/Mds/2010,454/Mds/2010, and 455/Mds/2010 against the Common order passedby the Commissioner of Income Tax (Appeals) VIII, Chennai 34,dated 29.01.2010, whcih were filed against the proceedings ofthe Assistant Commissioner of Income Tax, Business Circle III,chennai 34 dated 29.06.2009 for the assessment years 2002-03,2003-04,2004-05 and 2005-06 (PAN : ). The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdrawthe present tax case appeals, in view of the Circular No.21 of2015, issued by the Central Board of Direct Taxes, Department ofhttps://hcservices.ecourts.gov.in/hcservices/ Revenue, 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeals, 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that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat the same had been withdrawn, inadvertently, even though thesame falls under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today. No costs. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar rg/asvm To:1. The Income Tax Appellate Tribunal Madras 'B' Bench. 2. The Commissioner of Income Tax Appeals (VIII), 3. The Assistant Commissioner of Income Tax, Business Circle III, Chennai 34. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.5875+1 cc to Mr.Philip George, Advocate, sr.5939 lrs cokra 03.02.2016 Tax Case Appeal Nos.1224, 1225, 1226, and 1227 of 2010