SRI.A.JAGANNATHAN vs. THE INCOME TAX OFFICER

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TCA/1141/2015HC Madras01 October 2024Bench: Honourable Mr Justice R. SURESH KUMAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel for the appellant seeking permission to withdraw the appeal. Based on this submission and the endorsement made in the court bundle, the High Court dismissed the appeal as withdrawn. No costs were awarded. The Tribunal's order, which was the subject of the appeal, was not adjudicated upon merits. The operative direction was the dismissal of the appeal.

What were the facts?

The appellant, A. Jagannathan, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 02.05.2014, in ITA No.1877/Mds/2013 and M.P.No.33/Mds/14. The respondent in the appeal was The Income Tax Officer, Ward-II(5), Coimbatore. The appeal was listed for hearing before a Division Bench of the High Court.

What were the issues?

The High Court was to decide whether to allow the appeal filed by the appellant. The appellant's counsel sought permission to withdraw the appeal and made an endorsement to that effect in the court bundle. The judgment does not record any specific arguments made by the revenue. The core issue was the appellant's intention regarding the continuation of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.1141 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.10.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal No.1141 of 2015 A.Jagannathan ... Appellant Vs. The Income Tax Officer Ward-II(5), Coimbatore. ... Respondent ----- Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 02.05.2014 made in ITA No.1877/Mds/2013 and M.P.No.33/Mds/14. For Appellant : Mr.S.Arun Mathew for M/s.H.Naziruddeen ----- J U D G M E N T (Delivered by R.SURESH KUMAR, J.) Learned counsel for the appellant seeks permission of this Court to withdraw this appeal and has made an endorsement in the court bundle to that effect. https://www.mhc.tn.gov.in/judis T.C.A.No.1141 of 2015 R.SURESH KUMAR, J. AND C.SARAVANAN, J. KST 2. Recording the submission and the endorsement made, this appeal is dismissed as withdrawn. No costs. (R.S.K.,J.) (C.S.N.,J.) 01.10.2024 NCS : Yes/No Index : Yes/No KST To The Income Tax Appellate Tribunal 'C' Bench, Chennai. T.C.A.No.1141 of 2015 https://www.mhc.tn.gov.in/judis

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