Commissioner Of Income v. Shri M Murugesan

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 Nos.689 and 690 of 2009 Commissioner of Income Tax Salem.

.. Appellant/Appellant in both the Appeals.

Versus

Smt.M.Murugesan, 85 H2 Salem Road, Namakkal.

.. Respondent/Respondent in both the Appeals Prayer: Appeals presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `A' Bench, dated 24.10.2008 in I.T.A.Nos.639/Mds/2007 and 640/Mds/2007 respectively and appeal against the order of the Commissioner of Income Tax (Appeals) Salem dated 29.12.2006 in ITA No.29.06-07 respectively and appeal against the order of the Income Tax Officer, Ward I(1) Namakkal, dated 11.03.2006 in PAN/GIR No.PT 8039 & ADEPM 5561F respectively.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondents : Mr.S.Sridhar COMMON 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 appeals, 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that liberty may be granted to the Appellant/Revenue to revive the tax case appeals, if it is found that they had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/

inadvertently, even though they fall 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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeals stand dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeals, if it is found that they had been withdrawn, inadvertently, even though they fall under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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 ssk.

To:

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

2. The Commissioner of Income Tax (Appeals), Salem.

3. The Income Tax Officer, Ward I(1), Namakkal. +1 cc to Mr.J.Narayansamy, Advocate, sr.6354 +1 cc to Mr.S.Sridhar, Advocate, sr.5970 T C A Nos. 689 & 690 of 2009 kk co kra 22.02.2016 https://hcservices.ecourts.gov.in/hcservices/