The Commisisoner Of Income v. M/S Viswanathan & Co
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.01.2016
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.469 of 2010 Commissioner of Income Tax Circle V, Chennai .. Appellant
Versus
M/s Viswanathan & Co A-2, III Phase, Guindy Industrial Estate, Chennai - 32 .. Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras 'D' Bench, Chennai dated 13.11.2009, in I.T.A.No.948/Mds/2008 against the order of the Commissioner of Income Tax(Appeals), VIII, Chennai in PAN/GIR.No.AAAFV6251G for the Assessment year 2004-05 and the Assessment order of the Joint Commissioner of Income Tax Range V, Chennai dated 21/11/2006.
For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.T.N.Seetharaman
JUDGMENT
(Judgment of the Court was made by M.JAICHANDREN, J) 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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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. sd/- Assistant Registrar(Cs-VI) /TRUE COPY/ Sub-Assistant Registrar ssd To:
1.The Income Tax Appellate Tribunal Madras 'D' Bench.
2.The Commissioner of Income Tax, (Appeals-VIII), Chennai.
3.The Joint Commissioner of Income Tax, Range V, Chennai.
+1 CC to MR.T.N.Seetharaman Advocate. SR.NO.5163 +1 CC to MR.M.Swaminathan Advocate. SR.NO.5872 Tax Case Appeal No.469 of 2010 CO-AD JD 08/02/2016 https://hcservices.ecourts.gov.in/hcservices/