The Commissioner Of Income Tax Chennai v. M/S Uc Mas Mental Arithmetic (India) P Ltd A-1

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENAND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.339 of 2015 and 878 of 2009 The Commissioner of Income TaxChennai... Appellant inboth the AppealsVersus M/s UC MAS Mental Arithmetic (India) P LtdA-1-1857, 13th Main Road,VI Annex, Anna Nagar (West)Chennai 600 0 40... Respondent inboth the Appeals Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'D' Bench, dated28.05.2014 in ITA.No.63/Mds/2014 and Income Tax AppellateTribunal, Madras 'A' Bench, dated 20.02.2009 in I.T.A.No.750/Mds/2008 respectively against the Order of the Commissionerof Income Tax (Appeals) - III in ITA.No.1270/13-14 dated05.09.2013 for the Assessment Year 2005 - 06 and against theAssessment Order of the Assistant Commissioner of Income Tax,Company Circle - III(3), Chennai - 34 dated 28.11.2008 againstthe Order of the Commissioner of Income Tax(Appeals) - III inITA.No.500/06-07/A-III dated 29.01.2008 for the Assessment Year2004 - 05 and against the Order of the Income Tax Office,Company Ward III(1), Chennai - 34 dated 12.10.2006 for theAssessment Year 2004 - 05. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : No appearance COMMON JUDGMENT (Judgment of the Court was made by M.JAICHANDREN, J) 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 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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. Assistant Registrar(CS VII) //True Copy// rg Sub Assistant Registrar 1.The Assistant Registrar Income Tax Appellate Tribunal Madras 'D' Bench, Chennai. 2.The Commissioner of Income Tax(Appeals) - III, 121, Mahatma Gandhi Road, Chennai - 34. 121, Mahatma Gandhi Road, Chennai - 34. 3.The Assistant Commissioner of Income Tax, Company Circle - III(3), Chennai - 34. 4.The Income Tax Officer, Company Ward III(1), Chennai - 34. 5.The Commissioner of Income Tax, Chennai. Chennai. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.5859 Tax Case Appeal Nos.339 of 2015 and 878 of 2009 MP(CO)CA(08/02/2016)