The Commissioner Of Income v. M/S. Chettinad Logistics Pvt

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25.1.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.231 of 2015 Commissioner of Income Tax Chennai.

.. Appellant/Appellant

Versus

M/s.Chettinad Logistics Pvt. Ltd., Rani Seethai Hall, V Floor, No.603, Anna Salai, Chennai 600 006.

.. Respondent/Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `A' Bench, Chennai dated 9.5.2014, in I.T.A..No.429/Mds/2014 and against the order of the Commissioner of Income Tax (A)(C) II, New No.46 (Old No.108) Mahatma Gandhi Road, Chennai 34 in ITA No.375/13-14, dated 25.10.2013 for the assessment year 2006-2007 and against the order of Asst. Commissioner of Income Tax, Company Circle I (3), Chennai 34 in GIR/PAN AABCC 4551C for the Assessment year 2006-2007, dated 11.12.2008.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.S.Sridhar

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/

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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

To:

1. The Registrar, Income Tax Appellate Tribunal, Madras A Bench, Chennai.

2. The Commissioner of Income Tax (A)(C) II New No.46 (Old No.108), Mahatma Gandhi Road, Chennai 600 034.

3. The Assistant Commissioner of Income Tax, Company Circle I(3), Chennai.

+1 cc to Mr.T.Ravikumar, Advocate, sr.4106 +1 cc to Mr.S.Sridhar, Advocate, sr.4334 Tax Case Appeal No.231 of 2015 bvr co kra 02.02.2016 https://hcservices.ecourts.gov.in/hcservices/