The Commissioner Of Income Tax v. Smt.B.Thanganachiar (Deceased)

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.1016 of 2015 The Commissioner of Income Tax, Chennai .. Appellant/Appellant

Versus

B.Thanganachiar (Deceased) Rep by Smt Chitraleka & Bhanumathy No.131, G.N.Chetty Road T.Nagar, Chennai - 600 017.

PAN : ACDPT9231H .. Respondent/Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `D' Bench, dated 05.03.2015, in I.T.A.No.1361/Mds/2014 against the Commissioner of Income Tax (Appeals)IV, Chennai order dated 06.09.2006, in Appeal No.CIT(A) IV, CHE, 495/2005-06. Against the Assistant Commissioner of Income Tax, circle II, Ch. in PAN No.ACD PT 9231H order dated 31.03.2005.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : No Appearance

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/-.

2. The learned counsels had further submitted that liberty may be granted to the Appellant/Revenue to revive the tax case https://hcservices.ecourts.gov.in/hcservices/

appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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 To:

1. The Income Tax Appellate Tribunal Madras `D' Bench.

2. The Commissioner of Income Tax (Appeals) IV, Chennai. No.121, Mahatma Gandhi Salai, Nungambakkam, Chennai 34.

3. The Asst. Commissioner of Income Tax, Circle II, Chennai 34.

+1 cc to M/s.M.Swaminathan, SSS I, sr.6370 Tax Case Appeal No.1016 of 2015 ctk co kra 10.02.2016 https://hcservices.ecourts.gov.in/hcservices/