Commissioner Of Income Tax, v. Shri N.Sambandam,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.1.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.924 of 2015 Commissioner of Income Tax Chennai.

.. Appellant/Appellant

Versus

Shri.N.Sambandam, No.8, Poompuhar Road, Senthangudi, Mayiladuthurai 609 001.

.. Respondent/Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `D' Bench, dated 8.4.2015, in I.T.A.No.2895/Mds/2014 against the Commissioner of Income Tax (Appeals) No.44, Williams Road, Cantonment, Tiruchirapalli-620 001, dated 13/08/2014 and made in ITA No.37/2013-14/CIT(A)/Try and against the Order of the Assistant Commissioner of Income Tax, Circle-I, Kumbakonam, Gandhi Nagar, Kumbakonam dated 30.03.2013 and made in PAN No.ABAPSO198N/S-9000 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appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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 IV) //True Copy// Sub Assistant Registrar To:

1.The Assistant Registrar, The Income Tax Appellate Tribunal Madras `D' Bench II Floor, Rajaji Bhavan, Besant Nagar, Chennai.

2.The Commissioner of Income tax (Appeals) Cantonment, Tiruchirapalli-620 001.

3.The Assistant Commissioner of Income Taxes Circle-I Kumbakonam, GandhiNagar, Kumbakonam.

+1cc to M/S.J.Narayanasamy, Advocate Sr.643 Tax Case Appeal No.924 of 2015 ug(CO) srg(15/02/2016) https://hcservices.ecourts.gov.in/hcservices/