The Commissioner Of Income Tax-Iv, v. Shri Inderjeet Singh Makhija,

THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE SURESH KUMAR KAIT I.T.T.A.No.206 of 2016 AND ITTA.MP.No.449 OF 2015 COMMON ORDER: (per Hon'ble Sri Justice Ramesh Ranganathan) Learned Senior Standing Counsel for Income Tax would submit that while the demand drafts, for payment of costs, were obtained within time, there was some delay in handing over the demand drafts because of the department's inability to locate the addresses. T h e delay in deposit is condoned and the appeal shall be numbered. Learned Senior Standing Counsel for the Income Tax Department, would submit that, in terms of CBDT Circular No.21 of 2015 dated 10.12.2015, all appeals, where the tax effect is below Rs.20,00,000/-, are required to be withdrawn and, as the value of the present appeal is less than Rs.

20,00,000/-, the appellant may be permitted to withdraw the appeal. Learned counsel would further submit that liberty may be granted, in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in the aforesaid Circular issued by the Central Board, to file an application for restoration of the appeal.

Granting liberty as sought for, the miscellaneous petition is allowed and the appeal is dismissed as withdrawn. The miscellaneous petitions pending, if any, shall also stand dismissed. There shall be no order as to costs.

_____________________________ RAMESH RANGANATHAN, J ___________________________ SURESH KUMAR KAIT, J Date:13.04.2016 RRB THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN AND

THE HON'BLE SRI JUSTICE SURESH KUMAR KAIT I.T.T.A (SR) No.4502 of 2011 And ITTA.MP.No.449 OF 2015 Date:13.04.2016 RRB