The High Court dismissed the Income Tax appeal as withdrawn because the tax effect was less than Rs. 20 lakhs in accordance with Central Board of Direct Taxes Circular No. 21/2015, making the order operative without further adjudication.
Tax case appeal dismissed as withdrawn by operation of law due to low tax effect.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.3.2016
CORAM :
THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN
AND
THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN
TCA.No.175 of 2016
Commissioner of Income Tax, Chennai ... Appellant Vs M/s.Surgilabs, Chennai-41. ... Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 29.5.2015 made in I.T.A.No.1754/Mds/2013 on the file of the Income Tax Appellate Tribunal 'C' Bench, Chennai for the assessment year 2008-09 against the Order of the Commissioner of Income Tax(Appeals V) II Floor, Main Building,121, M.G.Road, Nungambakkam, Chennai 600 034 in GIR/PAN.No.AAHFS60991/ITA.No.119/10-11 (A)-V, dated 03.06.2013 against the Assessment Order dated 06.12.2010 in PAN/GIR.No. AAHFS6099J by the Assistant Commissioner of Income Tax Circle V, Chennai 34.
For Appellant : Mr.S.Rajesh for Mr.J.Narayanaswamy
Judgment was delivered by V.RAMASUBRAMANIAN,J
Since the tax effect of the order under appeal is less than Rs.20 lakhs, the above tax case appeal is dismissed as withdrawn in view of circular No. 21/2015 dated 10.12.2015 issued by the Central Board of Direct Taxes.
Sd/-
Assistant Registrar(CS III)
//True Copy//
Sub Assistant Registrar
To
1.The Assistant Registrar,
Income Tax Appellate Tribunal,
'C' Bench, Raj Bhavan, Chennai.
2.The Commissioner of Income Tax(Appeals V)
II Floor Main Building,
121, M.G.Road, Nungambakkam,
Chennai 600 034.
3.The Assistant Commissioner of Income Tax,
Circle V, Chennai 34.
4.The Commissioner of Income Tax,
Chennai.
+1cc to Mr.J.Narayanasamy, Advocate, S.R.No.13346
TCA.No.175 of 2016
TEJ(CO)
CA(09/03/2016)
1 issue framed by the court
Whether the tax case appeal under Section 260A of the Income Tax Act should be dismissed as withdrawn due to low tax effect.
2 provisions across 2 enactments
Commissioner of Income Tax, Chennai
M/s. Surgilabs, Chennai-41
V. RAMASUBRAMANIAN
N. KIRUBAKARAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
