The Commissioner Of Income Tax Pondicherry v. Shri.p.thiagarajan (Huf)

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.1095 and 1096 of 2010 The Commissioner of Income TaxPondicherry.. Appellant/RespondentVersus Shri.P.Thiagarajan (HUF)135, PJN Street,Tindivanam1095/10 Smt.T.Premakumari135, PJN StreetTindivanam1096/10 .. Respondent in TCA..Respondent in TCA Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'C' Bench, dated12.10.2007 in I.T.(SS).A.Nos.26 and 27/Mds/06 respectively asagainst the Orders of the Commissioner of Income Tax (Appeals)VIII in ITA Nos.478 and 484 of 2004-05 dated 19.12.2005 and theorders of the Deputy commissioner of Income Tax Circle-II,Cuddalore for the Block Assessment year 1988-89 to 1998-99respectively dated 30/9/2004 and for the assessment year 1989 to1998-1999 and 1/4/98 to 3/12/98 dated 29/10/2004. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondents : Mr.J.Balachander COMMON JUDGMENT (Judgment of the Court was made by M.JAICHANDREN, J)The learned counsels appearing for the Appellant/Revenue had https://hcservices.ecourts.gov.in/hcservices/ submitted 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat the same had been withdrawn, inadvertently, even though thesame falls under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today.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. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar To: 1.The Income Tax Appellate Tribunal Madras 'C' Bench. 2.The Commissioner of Income Tax (Appeals)VIII,Chennai. 3.The Deputy Commissioner of Income Tax Circle II,Cuddalore. +2cc to Mr.J.Balachander, Advocate Sr.5331 and 5330 +1 cc to Mr.J.Narayanaswamy, Advocate,SR.5834 (6/5/16) Tax Case Appeal Nos.1095 and 1096 of 2010 srg(02/02/2016)