The Commissioner Of Income Tax, Madurai v. M.vijayan

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-02-2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.1353 of 2010 The Commissioner of Income Tax,Madurai... Appellant.Versus M.Vijayan.. Respondent. Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal `B' Bench, Chennai, dated28.7.2009, in ITA No.2569/MDS/2007. Against the order dated19.06.2007 made in ITA No.0323/06-07 on the file of theCommissioner of Income Tax (Appeals), Madurai against theAssessment order, dated 29.12.2006 in PA No.ADCPV 7581L on thefile the Income Tax Officer, Ward II(4), Madurai for theassessment year 1999-2000. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.SwaminathanFor Respondent : Mr.A.S.Sriraman O R D E R The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this court towithdraw the present tax case appeal, in view of the CircularNo.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to revive the tax casehttps://hcservices.ecourts.gov.in/hcservices/ appeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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.Consequently, connected miscellaneous petition is closed. Sd/-Assistant Registrar(CS-IV) //True Copy// Sub Assistant Registrar cshTo1. The Commissioner of Income Tax,Madurai. 2. The Income Tax Appellate Tribunal,"B", Bench, Chennai. 3. The Income Tax Officer,Ward II(4), Madurai 2. +1 cc to Mr.M.Swaminathan, Advocate, sr.8399Tax Case Appeal No.1353 of 2010gj cokra 19.02.2016