Madras High CourtTCA/605/2013dismissed for not pressed

Commissioner Of Income Tax v. Mr.Peter Rambo Whitin

2016-01-21Honourable Dr. Justice S. Vimala,Honourable Mr Justice M. Jaichandren2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.1.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.605 of 2013 Commissioner of Income Tax Chennai .. Appellant

Versus

Mr.Peter Rambo Whitin 68 O Block Ganapathy Colony, Anna Nagar East, Chennai-600 102 .. Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `D' Bench, dated 15.04.2013, in I.T.A.No.1809/Mds/2012 against the order dated 25.06.2012 made in ITA.No.480/2011-12 passed by the Commissioner of Income Tax (Appeals)-XII, Chennai 34 and against the order dated 26.12.2011 passed by the income tax officer, ward XIV (3), Chennai for the assessment year 2009-10.

For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy For Respondent : Mr.Murali

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/-.

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.

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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

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

2. The Commissioner of Income Tax (Appeals)-XII, Chennai -34.

3. The Income Tax Officer, Ward XIV (3), Cjhennai. +1cc to Mr.N. Murali, Advocate, S.R.No.3726 +1cc to M/s. T. R. Senthilkumar, Advocate, S.R.No.3933 SAI(CO) EU(03/02/2016) Tax Case Appeal No.605 of 2013 https://hcservices.ecourts.gov.in/hcservices/