Commissioner Of Income Tax v. Shri. P. Vanchimuthu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.1.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.447 of 2014 Commissioner of Income Tax, Coimbatore ..Appellant

Versus

Shri.P.Vanchimuthu 29, Teachers Lane, Peelamedu, Coimbatore - 641 009.

..Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai dated 30.09.2013, in I.T.A.No. 44/Mds/2013 against the order of the Commissioner of Income Tax(Appeals)-I, Coimbatore dated 19.10.2012 and made in Appeal No.371/11-12. against the order of the Assistant Commissioner of Income Tax, Circle-II, Coimbatore dated 29.12.2011 and made in PAN/GIr.NO.ABQPV6126M for the Assessment Year 2009-10. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.Subbaraye Aiyar

O R D E R

The learned counsels appearing for the Appellant/Revenue had submitted that they may be permitted by this Court to withdraw the present tax case appeal, in view of the Circular No.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 is less than Rs.20,00,000/-.

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2. The learned counsels had further submitted that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.

3. In view of the said submissions made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present tax case appeal, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today. No costs. sd/- Assistant Registrar(Cs-II) /TRUE COPY/ Sub-Assistant Registrar DS To:

1.The Income Tax Appellate Tribunal Madras 'C' Bench.

2.The Commissioner of Income Tax(Appeals)-I, Coimbatore 3.The Assistant Commissioner of Income Tax, Circle-II, Coimbatore +1 CC to MR.Subbaraye Aiyar Advocate. SR.NO. 6300 +1 CC to MR.T.R.Senthil Kumar Advocate. SR.NO.6407 Tax Case Appeal No.447 of 2014 CO-SV JD 11/02/2016 https://hcservices.ecourts.gov.in/hcservices/