The Commissioner Of Income Taxsalem v. The Commissionerpanchayat Union, Nagavallisalem

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.01.2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA The Commissioner of Income TaxSalem.. Appellant in all TCA's Versus The CommissionerPanchayat Union, NagavalliSalem.. Respondent in TCA 309 and 444 to 447 2009 Prayer: Appeals presented to the High Court against the order ofthe Income Tax Appellate Tribunal Madras 'D' Bench, dated25.11.2005 in I.T.A.Nos.65/66/67/68 /69/Mds/2004 respectivelyassessment year 1996-97, 1997-98, 1998-99, 1999-2000, 2000-01respectively against the common order passed by the Commissionerof Income Tax(A), in A.Nos ITA.NOs. 126, 128, 127, 130,129/2003-04 dated 28/10/2003 against the proceeding of the JointCommissioner of Income Tax, Salem Range, No.3, Gandhi Road,Salem 636 007 dated 31.05.2001. The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this Court towithdraw the present tax case appeals, 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libertymay be granted to the Appellant/Revenue to revive the tax caseappeals, if it is found that the same had been withdrawn,inadvertently, even though the same falls under the exceptionsmentioned in paragraph 8 of the circular. 3.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made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeals stand dismissed, as withdrawn.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that it would be open to theAppellant/Revenue to revive the tax case appeals, if it is foundthat the same had been withdrawn, inadvertently, even though thesame falls under the exceptions mentioned in paragraph 8 of theCircular, within a period of twelve weeks from today.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(ccc)/TRUE COPY/ Sub-Assistant Registrar ssd To: 1.The Income Tax Appellate Tribunal Madras 'D' Bench. 2.The Commissioner of Income Tax(A),No.3, Gandhi Road, Salem. 636 007. 3.The Joint Commissioner of Income Tax,Salem Range, No.3, Gandhi Road, Salem-636 007. +1 CC to MR.J.Narayanaswamy Advocate. SR.NO.5856 +1 CC to MR.V.Ravi Advocate. SR.NO. 5570 CO-EVJD 03/02/2016