The Commissioner Of Income Tax Chennai v. Chennai – 600 014

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.5 and 6 of 2011 The Commissioner of Income TaxChennai.. Appellant in both the TCA'sVersus Smt.Sakuntala25, Besant Road,Royapettah, Chennai – 600 014 .. Respondent in TCA 5 and 6 of 2011 Prayer: Appeals presented to the High Court against theorder of the Income Tax Appellate Tribunal Madras 'D' Bench,dated 28.05.2010 in I.T.A.Nos.1714 & 1715/Mds/2008 respectivelyagainst the order of Commissioner of Income Tax(Appeals) VI,Chennai dated 25/02/2008 made in ITA.NO.135/05-06 & 136/05-06for the Assessment year 1981/82 & 1983-84 respectively againstthe order of Deputy Commissioner of Income Tax, Media Circle-II(1/C), Chennai-34 dated 29/07/2005 made in MC.I/ACIT/10735-S/05-06 & for the Assessment year 1981-82 & 1983-84 respectivelyagainst the order of Assistant Commissioner of Income Tax,Company Circle IV(2), Madras-6 dated 24/03/1993 made inGI.NO.710-S/81-82/Co.Cir IV(2)/MDS & GI.NO.710-S/83-84/Co.Cir IV(2)/MDS for the Assesment year 1981-82 & 1983-84 respectively. For Respondent : Mr.S.Sridhar COMMON JUDGMENT (Judgment of the Court was made by M.JAICHANDREN, J) The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this Court towithdraw the present tax case appeals, in view of the Circularhttps://hcservices.ecourts.gov.in/hcservices/ No.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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-II)/TRUE COPY/ Sub-Assistant Registrar ssdTo: 1.The Income Tax Appellate Tribunal Madras 'D' Bench. 2.The Commissioner of Income Tax,Chennai. 3.The Commissioner of Income Tax,(Appeals)VI,Chennai 4.The Deputy Commissioner of Income Tax,Media Circle-II (I/C), Chennai-34. 5.The Assistant Commissioner of Income Tax,Company Circle, IV(2), Madras-6. https://hcservices.ecourts.gov.in/hcservices/ 6.The Assistant Registrar, Income Tax AppellateTribunal, III Floor, Rajaji Bhavan,Besant Nagar, Chennai - 90. +1 CC to MR.S.Sridhar Advocate. SR.NO.5962 +1 CC to MR.M.Swaminathan Advocate. SR.NO.5876 Tax Case Appeal Nos.5 and 6 of 2011 CO-SKVJD 02/02/2016