Madras High CourtTCA/693/2015dismissed for not pressed

The Commissioner Of v. Shri Mir Sarvar Ali

2016-01-25Honourable Dr. Justice S. Vimala,Honourable Mr Justice M. Jaichandren2 pages

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.693 of 2015 Commissioner of Income Tax Chennai .. Appellant/Appellant

Versus

Shri Mir Sarvar Ali 39/14, MSM Roadways Kattursadayappan Street, Periamet, Chennai-600 003 (PAN:AFKPA1909B) .. Respondent/Respondent Prayer: Appeal filed under Sec. 260A of the Income Tax Act 1961 presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `C' Bench, Chennai, dated 13.02.2015, in in ITA.No.2736/Mds/2014 for the Assessment year 2008-09 and against the order of the Commissioner of Income Tax (Appeals)IV, Chennai in ITA No.767/13-14, dated 27.03.2014 for the Assessment year 2008-09 and against the order of the Assistant Commissioner of Income Tax business Circle XI, Chennai 6, in PAN/GIR No.AFKPA 1909B for the Assessment year 2008-09, dated 23.12.2010. 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appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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 III) //True Copy// Sub Assistant Registrar ssk/msk To:

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

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

3. The Assistant Commissioner of Income Tax, Business Circle XI, 611 Anna Salai, Chennai 6. +1 cc to Mr.T.Ravikumar, Advocate, sr.4107 Tax Case Appeal No.693 of 2015 bur co kra 03.02.2016 https://hcservices.ecourts.gov.in/hcservices/