Commissioner Of Income Tax v. Smt Sakuntala

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.01.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.5 and 6 of 2011 The Commissioner of Income Tax Chennai .. Appellant in both the TCA's

Versus

Smt.Sakuntala 25, Besant Road, Royapettah, Chennai - 600 014 .. Respondent in TCA 5 and 6 of 2011 Prayer: Appeals presented to the High Court against the order of the Income Tax Appellate Tribunal Madras 'D' Bench, dated 28.05.2010 in I.T.A.Nos.1714 & 1715/Mds/2008 respectively against the order of Commissioner of Income Tax(Appeals) VI, Chennai dated 25/02/2008 made in ITA.NO.135/05-06 & 136/05-06 for the Assessment year 1981/82 & 1983-84 respectively against the order of Deputy Commissioner of Income Tax, Media Circle-II (1/C), Chennai-34 dated 29/07/2005 made in MC.I/ACIT/10735-S/0506 & for the Assessment year 1981-82 & 1983-84 respectively against the order of Assistant Commissioner of Income Tax, Company Circle IV(2), Madras-6 dated 24/03/1993 made in GI.NO.710-S/81-82/Co.Cir IV(2)/MDS & GI.NO.710-S/83-84/Co.

Cir IV (2)/MDS for the Assesment year 1981-82 & 1983-84 respectively. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.S.Sridhar COMMON JUDGMENT (Judgment of the Court was made by M.

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liberty may be granted to the Appellant/Revenue to revive the tax case appeals, if it is found that the same had been withdrawn, inadvertently, even though the same falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeals stand dismissed, as withdrawn.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 appeals, 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that it would be open to the Appellant/Revenue to revive the tax case appeals, if it is found that the same had been withdrawn, inadvertently, even though the same falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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-II) /TRUE COPY/ Sub-Assistant Registrar ssd To:

1.The Income Tax Appellate Tribunal Madras 'D' Bench.

2.The Commissioner of Income Tax, Chennai.

3.The Commissioner of Income Tax,(Appeals)VI, Chennai 4.The Deputy Commissioner of Income Tax, Media Circle-II (I/C), Chennai-34.

5.The Assistant Commissioner of Income Tax, Company Circle, IV(2), Madras-6.

6.The Assistant Registrar, Income Tax Appellate Tribunal, III Floor, Rajaji Bhavan, Besant Nagar, Chennai - 90.

+1 CC to MR.S.Sridhar Advocate. SR.NO.5962 +1 CC to MR.M.Swaminathan Advocate. SR.NO.5876 Tax Case Appeal Nos.5 and 6 of 2011 CO-SKV JD 02/02/2016