Commissioner Of Income Tax v. Shri Biju Thomas

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.871 of 2013 Commissioner of Income Tax Coimbatore .. Appellant/Appellant

Versus

Shri Biju Thomas 6, Arackparambil, Raintree Shire Parsn Sesh, Nanjundapuram Road Coimbatore .. Respondent/Respondent Prayer: Appeal has been filed against the order of the Income Tax Appellate Tribunal Madras A Bench, Chennai, dated 19.2.2013 in ITA No.2161/Mds/2012 and against the order of the Commissioner of Income Tax(Appeals)-I Coimbatore made in Appeal NO.351/11-12 dated 04.09.2012 for the Assessment year 2009-2010 and against the Assessment order passed by Assistant Commissioner of Income Tax, Company Circle-II, Coimbatore made in PA/GIR No.ABWPT4787P, dated 29.12.2011 for the Assessment year 2009-10.

For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan For Respondent : Mr.A.K.Mylsamy Association

J U D G M E N T

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/-.

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

1.The Income Tax Appellate Tribunal Madras `C' Bench, Chennai 2.The Commissioner of Income-Tax(Appeals)-II Coimbatore 3.The Assistant Commissioner of Income Tax, Company Circle-I(1), Coimbatore +1 cc to Mr.T.R.Senthilkumar sr Standing Counsel for Income tax sr.6415 + 1 cc to Mr.A.K.Mylsamy Association, Advocate Sr 6006 (1/3/16) Tax Case Appeal No.871 of 2013 aa12/02/2016 https://hcservices.ecourts.gov.in/hcservices/