Commissioner Of Income Tax v. R. Vijayalakshmi

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.488 of 2010 The Commissioner of Income Tax, Salem.

.. Appellant

Versus

R.Vijayalakshmi .. Respondent Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras 'D' Bench, dated 16.10.2009 in I.T.A.No.361/Mds/2009 for the Assessment year 2000-2001.

against the order of the Commissioner of Income Tax (Appeals) Salem dated 27.1.2009 in ITA.NO.331/2006-2007. against the order of the Income Tax Officer, ward 1(2) Salem order dated 28.12.2006 in ITA.

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

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/-.

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the circular.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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

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

2. The Commissioner of Income Tax (Appeals) Salem

3. The Additional Commissioner of IKncome Tax Range I Salem

4. The Income Tax Officer ward 1(2) Salem 1 cc to Mr.J. Narayanaswamy, Advocate, sr. 5848 1 cc to Mr.S. Sivanandam, Advocate, sr. 5469 Tax Case Appeal No.488 of 2010 CTK (CO) kk 3/2 https://hcservices.ecourts.gov.in/hcservices/