The Commissioner Of Income Taxchennai v. M/S.aban Offshore Limitedjanpriya Crest

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.1.2016 CORAMTHE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.925 & 926 of 2013 The Commissioner of Income TaxChennai Versus .. Appellant in both the appeals M/s.Aban Offshore LimitedJanpriya Crest, 113, Pantheon Road,Egmore,Chennai-600 008 .. Respondent in both the appeals Prayer: Appeals presented under Section 260 A of the Income TaxAct 1961 to the High Court against the order of the Income TaxAppellate Tribunal Madras `D' Bench, dated 24.2.2012, inI.T.A.Nos.545/Mds/2011 and 546/Mds/2011. and against the order ofthe Commissioner of Income Tax, (Appeal) III, Chennai dated20.12.2010 and in PAN in respect of the Assessmentyears 2006-2007 , 2007-08 and against the order of the Deputy /Assistant Commissioner of Income Tax, Company Circle I(1) Chennaidated10.12.2009&30.12.2008respectivelyinPA/GIR.No.AAACA3012H/ AX2-017 (in TR(A) 925/13 & TC (AO) 926/13. For Appellant : Mr.T.Ravikumar Mr.T.R. SenthilkumarMr.J. Narayanasamy & Mr.M. Swamkinahtan For Respondent : Mr.R.Venkataraman for Mr.Subbaraya AiyyarCOMMON JUDGMENT The learned counsels appearing for the Appellant/Revenue hadsubmitted that they may be permitted by this Court to withdraw thepresent tax case appeals, in view of the Circular No.21 of 2015,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 less thanRs.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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the appeals had been withdrawn,inadvertently, even though they fall under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present tax caseappeals stand dismissed, as withdrawn. It is made clear that thequestions of law, which may arise for the decision of this Court,in the present tax case appeals, are left open to be consideredand decided in appropriate cases, in accordance with law. It isalso made clear that it would be open to the Appellant/Revenue torevive the tax case appeals, if it is found that they had beenwithdrawn, inadvertently, even though they fall under theexceptions mentioned in paragraph 8 of the Circular, within aperiod of twelve weeks from today. No costs. Sd/- Asst.Registrar (CS VII ) /true copy/ Sub Asst. Registrar usk/mskTo:1. The RegistrarIncome Tax Appellate Tribunal Madras `D' Bench. 2. The Commissioner of Income Tax Officer(Appeal III) Chennai 3. The Deputy Assistant Commissioner of Income TaxCompany Circle I(1) Chennai 1 cc to Mr.T. Ravikumar, Advocate, Sr. 41181 cc to M/s. Subbaraya Aiyar, Padmanabhan, Advocate, sr. 3917 Tax Case Appeal Nos.925 and 926 of 2013 KK (CO)kk 9/2