The Commissioner Of Income Tax v. M/S.California Sofware Company

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.542 of 2015 Commissioner of Income Tax Chennai .. Appellant

Versus

M/s.California Software Company Ltd., No.149, Velacherry Tambaram Main Road, Pallikaranai, Chennai 600 100.

.. Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `B' Bench, dated 28.10.2013, in I.T.A.No.1245/Mds/2013 and as against the order dated 21.2.2013 relevant to the assessment year 2005-06 on the file of the Commissioner of Income Tax (Appeals) IX, Chennai. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.

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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

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

2.The Commissioner, Income Tax Appeals IX, Chennai.

3.The Assessment Officer, Income Tax, Chennai.

+1cc to Mr.N.Seetharaman, Advocate, S.R.No.4339 +1cc to Mr.T.Ravikumar, Advocate, S.R.No.4099 Tax Case Appeal No.542 of 2015 svi(CO) srg(22/03/2016) https://hcservices.ecourts.gov.in/hcservices/