Commissioner Of Income Tax-I v. The Society Of Mother Of

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.299 of 2013 Commissioner of Income Tax I, 2, V.P.Ratnasamy Road, Madurai 625 002.

.. Appellant

Versus

The Society of Mother of Sorrows Servants of Mary, Maria Natchthira Province, Servite Provincialate, 106J/23, Millerpuram, Tuticorin.

PAN: AAD TS 6895 A .. Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `C' Bench, dated 30.8.2011, in MA No.131/Mds/2011 in I.T.A.No.375/Mds/2011 as against the order in the Income Tax Appellate Tribunal Chennai Bench C' Chennai ITA No.375/Mds/2011, dated 20.04.2011 as against the order in the Income Tax Appellate Tribunal Chennai Bench Ç', Chennai ITA No.343/Mds/09 dated 15.04.2010, as against the order in Government of India, O/o. The Commissioner of Income Tax I, Madurai, C.No. 464/288/05-06/CIT - I, dated 28.08.2006.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.N.Devanathan

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 https://hcservices.ecourts.gov.in/hcservices/

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

To:

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

2. Commissioner of Income Tax I, Madurai.

Tax Case Appeal No.299 of 2013 sk co kra 16.02.2016 https://hcservices.ecourts.gov.in/hcservices/