The Commissioner Of Income Tax v. M/S Kadayanallur Cholia

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.801 of 2010 Commissioner of Income Tax I, Madurai .. Appellant/Respondents

Versus

M/s.Kadayanallur Cholia Brahmana Mahajana Trust, 21, Karia Manicka Perumal Koil Street, Kadayanallur - 627 751. PAN No.AABTK0896P .. Respondent/Appellant Prayer: Appeal presented to the High Court against the order of the Income Tax Appellate Tribunal Madras `B' Bench,Chennai, dated 08.01.2010, in I.T.A.No.530/Mds/2009 against the order of the Commissioner of Income Tax II, Madurai in C No.101/233/CIT II/2005-06 order dated 27.03.2009 which was filed against the order of the office of the Commissioner of Income Tax II, Madurai in C.No.101/233/CIT II/2007-08 order dated 08.02.2008. For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : Mr.S.Sridhar

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that liberty may be granted to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions https://hcservices.ecourts.gov.in/hcservices/

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made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeal stands dismissed, as withdrawn.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clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today.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

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

2. The Commissioner of Income Tax II, Madurai +1 cc to Mr.S.Sridhar, Advocate, sr.5580 +1 cc to Mr.J.Narayanasamy, Advocate, sr.6306 Tax Case Appeal No.801 of 2010 lrs co kra 12.02.2016 https://hcservices.ecourts.gov.in/hcservices/