The Commissioner Of Income Tax,Chennai v. M/S.chettinad Logistics Pvt Ltdno.603, Rani Seethai Hall

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 27-01-2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.554 of 2015 The Commissioner of Income Tax,Chennai. .. Appellant/Respondent Versus M/s.Chettinad Logistics Pvt LtdNo.603, Rani Seethai Hall 5th Floor, Anna Salai, Chennai-600 006. .. Respondent/Appellant Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras `C' Bench, Chennai,dated 5.2.2014, in ITA No.307/Mds/2013. against the order of the Commissioner of Income Tax (Appeals),Chennai-600 037, dated 29/11/2012 made in ITA.No.856/2010-11/AIII, for the assessment year 2004-05, against the order ofthe Assistant Commissioner of Income Tax, Company-Circle 1(3),Chennai-34, dated 31/12/2010, made in GIR/PAN for theassessment year 2004-05. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan 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/-. 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that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn.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made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today.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. cshTo -s/d-Assistant RegistrarTrue CopySub-Assistant Registrar 1.The Commissioner of Income Tax,(Appeals)III,121, Mahatma Gandhi Road,Chennai-34 2.The Assistant Commissioner of Income Tax,Company Circle-1(3)Chennai-34 3.The Income Tax AppellateTribunal Madras 'C"Bench Chennai