The Commissioner Of Income Tax - Vii,Chennai v. M/S.jemi Traders

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 THE HONOURABLE MR.JUSTICE M.JAICHANDREN THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.1178 of 2010 The Commissioner of Income Tax - VII,Chennai. ..Appellant/Appellant -Versus- M/s.Jemi Traders,No.38, Police Commissioner Office Road,Egmore, Chennai 600 008.(PAN No. ) ..Respondent/Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'C' Bench, dated07.06.2010, in I.T.A.No.1768/Mds/2009 against the Order passedby the Commissioner of Income Tax (Appeals) IX Chennai-34. madein ITA.NO.211-08-09 Order Dt.12.08.2009 for the Assessment Year2006-2007 and against the Order Passed by The Asst.Commissionerof Income Tax, Chennai-34, made in PAN/GIR.NO. OrderDated 29.12.2008 for the Assessment Year 2006-2007. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. cla/rg Sd/- Asst.Registrar /true copy/Sub Asst. RegistrarTo:1. The Income Tax Appellate Tribunal, Madras 'C' Bench.2. The Commissioner of Income Tax (Appeals) IX, Chennai-34.3. The Asst. Commissioner of Income Tax, K1, Uthamar Gandhi Salai, Nungambakkam, Chennai-34.+ 1 cc to Mr.T.R.Senthil Kumar, Advocate Sr 5840 KR/3/2/16 Tax Case Appeal No.1178 of 2010