The Commissioner Of Income Tax v. Beula Emmanuel
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.01.2016
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.336 to 338 of 2015 The Commissioner of Income Tax Chennai .. Appellant in all the TCAs
Versus
Smt.Beula Emmanuel Director, Bharat Scans Ltd.
No.211, Periyar Paadhai Choolaimedu, Chennai 600 094.
.. Respondent in all the TCAs Common Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal, Madras `A' Bench, Chennai dated 18.04.2013, passed in I.T.A.Nos.2255/Mds/2012, 2258/ Mds/2012 & 2259/ Mds/2012 respectively. Against the order passed by the Commissioner of Income Tax (A)-IV, Chennai, dated 20.09.2012 made in ITA Nos.666,667 & 668/11-12/A-III respectively, against the Deputy Commissioner of Income Tax Company circle 1(2), Chennai, dated 28.12.2011 made in GIR/PAN AFNP B6007Q for assessment years 2005-06, 2006-07 and 2007-08 respectively.
For Appellant : Mr.T.Ravikumar in all TCAs Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan
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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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 //True Copy// Sub Assistant Registrar ssk To:
1. The Income Tax Appellate Tribunal Madras `A' Bench.
2. The Commissioner of Income Tax(A)-III, Chennai.
3. The Deputy Commissioner of Income Tax, Company circle 1(2), Chennai.
Tax Case Appeal Nos.336 to 338 of 2015 ala co kra 24.02.2016 https://hcservices.ecourts.gov.in/hcservices/