The Commissioner Of Income v. Shri P.Selvam

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.1147 of 2010 Commissioner of Income Tax I Madurai.

.. Appellant/Appellant

Versus

Shri.P.Selvam, 315-A, K.P.Road, Nagercoil-3.

PAN No.BCIPS7053L ..Respondent/Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `A' Bench, dated 7.5.2010, in I.T.A.No.1384/Mds/2009 preferred against the order of the Commissioner of Income-Tax(Appeals) II Madras in I.T.A.NO.308/08-09 dated 27.05.2009 preferred against the Assessment order of the Assistant Commissioner of Income Tax,Central Circle-II, Madurai dated 30/12/08 for the Assessment year 2007-2008.

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

To:

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

2. The Commissioner of Income Tax(Appeals)II Central Revenue Building Bibikulam Madurai 625 002 3.The Assistant Commissioner of Income tax, Central Circle II Income Tax Building Kulamangalam Main Road, Meenambalpuram Madurai-625 002 +1 cc to M/S.M.Swaminathan Advocate sr.6383 Tax Case Appeal No.1147 of 2010 aa08/02/2016 https://hcservices.ecourts.gov.in/hcservices/