The Commissioner Of Income Tax Chennai v. M/S.adarsh Marine Enterprises Private Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.1.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.417 of 2013 The Commissioner of Income TaxChennai. ... AppellantVersus M/s.Adarsh Marine Enterprises Private Ltd.,No.2, Nagalingam Street,Sivagami Nagar,Gowriwakkam,Chennai 600 073. ... Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `C' Bench, Chennaidated 08.11.2012, in I.T.A.No.1093/Mds/2012 against the Order ofthe Commissioner of Income Tax (Appeals) - III, Chennai dated06.02.2012 and made in ITA.No.183/09-10/A-III against the Orderof the Deputy Commissioner of Income Tax, Company Circle 1(1),Chennai dated 30.10.2009 and made in PA/GIR.No.AAFCA6734K forthe Assessment Year 2007 - 2008. 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/-. https://hcservices.ecourts.gov.in/hcservices/ 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. Sd/- Assistant Registrar(CS VII) lanTo: //True Copy// Sub Assistant Registrar 1.The Registrar Income Tax Appellate Tribunal Madras `C' Bench, Chennai 2.The Commissioner of Income Tax, (Appeals) - III, Chennai. (Appeals) - III, Chennai. 3.The Deputy Commissioner of Income Tax, Company Circle 1(1), Chennai. Company Circle 1(1), Chennai. +1cc to Mr.T.Ravikumar, Advocate, S.R.No.4699+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No.3921+1cc to Mr.R.Senniappan, Advocate, S.R.No.3869 SV(CO)CA(04/02/2016) Tax Case Appeal No.417 of 2013