Commisisoner Of Income Tax v. P.K.Ganeshwar

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-02-2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.6 of 2015 Commissioner of Income Tax Circle-1, Tirupur.

.. Appellant/Respondent

Versus

P.K.Ganeshwar .. Respondent/Appellant Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal `D' Bench, Chennai, dated 17.7.2014, in ITA No.2091/MDS/2013. Against the order of the Commissioner of Income tax (Appeals) II, Coimbatore, dated 30.10.2013 and made in IT Appeal No.130/12-13 for the Assessemtn year 2010-11 against the order of the Assistant Commissioner of Income Tax Circle 1, Tiruppur, dated 04.02.2013 and made in PAN/GI:R No.ADFPG 6476N for the Assessment year 2010-11. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar 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/-.

https://hcservices.ecourts.gov.in/hcservices/

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

1. Commissioner of Income Tax Circle-1, Tirupur.

2. The Income Tax Appellate Tribunal, D Bench, Chennai.

3. The Commissioner of Income Tax (Appeals)II Coimbatore.

4. The Assistant Commissioner of Income Tax Circle I, Tirupur.

+1 cc to Mr.T.R.senthilkumar, Advocate, sr.10396 +1 cc to Mr.T.N.Seetharaman, Advocate, sr.9708. +1 cc to Mr.T.N.Seetharaman, Advocate,SR.5956 (10/5/16) Tax Case Appeal No.6 of 2015 jsv co kra 29.02.2016 https://hcservices.ecourts.gov.in/hcservices/