Madras High CourtTCA/123/2014disposed of

Commissioner Of Income v. Delta Shoes Pvt Ltd

2016-01-282 pages

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 No.123 of 2014 Commissioner of Income Tax Chennai .. Appellant/Appellant

Versus

Delta Shoes Pvt. Ltd., No.151/4, Mount Ponamallee Road Ramapuram Chennai 600 089 .. 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, dated 31.07.2013, in I.T.A.No.909/Mds/2013 for the assessment year 2009-10 and against the order of the Commissioner of Income Tax (Appeals) IX, 121, Mahatma Gandhi Rd, Chennai 34 made in ITA No.152/11-12, dated 28.01.2013 for the Assessment year 2009-10 and against the order of the Assessment Commissioner of Income Tax, Company circle I(4), Chennai made in PAN/GIR No.AAACDI292J, dated 07.12.2011.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.M.P.Senthil Kumar for M/s Philip George

JUDGMENT

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

1. The Registrar, The Income Tax Appellate Tribunal Madras 'C' Bench.

2.The Commissioner of Income Tax(Appeals)IX, 121, Mahatma Gandhi Rd, Chennai 34.

3.The Asst.Commissioner of Income Tax, Company circle I(4), Chennai.

+2 ccs to Mr.T.Ravikumar, Advocate, sr.4694 & 5927 +1 cc to Mr.PhilipGeorge, Advocate, sr.5940 Tax Case Appeal No.123 of 2014 bvr co kra 04.02.2016 https://hcservices.ecourts.gov.in/hcservices/