The Commissioner Of Income Taxchennai v. M/S.ab Medical Centres Ltd.,Ali Towers, 3[Rd] Floor

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.174 of 2015 The Commissioner of Income TaxChennai .. Appellant Versus M/s.AB Medical Centres LTD.,Ali Towers, 3[rd] Floor, No.55,Greams Road, Chennai 600 006. .. Respondent Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal, Madras `C' Bench, Chennaidated 25.09.2013, passed in I.T.A.No.1273/Mds/2013 for theassessment year 2006-2007 against the order of the Commissionerof Income Tax (Appeals)VI, Chennai 34, made in ITA No.71/12-13,dated 27.12.2012 against the order of the Deputy Commissioner ofIncome Tax, company circle 1(1), Chennai, dated 29.08.2008 . For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : No appearance O R D E R 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/-. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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the Appellant/Revenue, the present taxhttps://hcservices.ecourts.gov.in/hcservices/ case appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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) //True Copy// Sub Assistant RegistrarsskTo:1.The Registrar, The Income Tax Appellate Tribunal Madras `C' Bench.2. The Commissioner of Income Tax (Appeals)VI,Chennai 34.3. The Deputy Commissioner of Incoem Tax,Company circle, 1(1)Chennai.+1 cc to Mr.T.Ravikumar, Advocate, sr.4702Tax Case Appeal No.174 of 2015vgi cokra 16.02.2016