The Commissioner Of v. M/S.Cactus Imaging India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.01.2016

CORAM:

THE HON'BLE MR.JUSTICE M.JAICHANDREN AND THE HON'BLE MRS.JUSTICE S.VIMALA T.C.A.NO.543 OF 2009 Commissioner of Income Tax Chennai.

...

Appellant Vs.

M/s.Cactus Imaging India Pvt.LTd., No.21, South Phase, SIDCO Industrial Estate, Guindy, Chennai- 32.

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Respondent Prayer: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order dated 10.12.2008 in I.T.A.No.684/Mds/2008 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench in respect of the assessment year 2005-2006.

against the order of the Commissioner of Income Tax (Appeals)VIII Chennai made in ITA.NO.091/2007-2008 Dated 31.01.2008 against the Order of Assistant Commissioner of Income Tax, Company Circle-1(3) Chennai made in GIR.No./PAN NO.AABCC2899P Dated 26.11.2007 for the assessment year 2005-2006. For Appellant : Mr.T.Ravikumar, Mr.J.Narayanaswamy, Mr.T.R.Senthilkumar and Mr.M.Swaminathan For Respondent : Mr.R.Sivaraman

JUDGMENT

Judgment of the Court was made by M.JAICHANDREN,J.) 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 https://hcservices.ecourts.gov.in/hcservices/

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

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

2. The Commissioner of Income-tax (Appeals) - VIII, Chennai,

3. The Assistant Commissioner of Income-tax, Company Circle - I(3), Chennai, T.C.A.No.543 of 2009 aa04/02/2016 https://hcservices.ecourts.gov.in/hcservices/