S.V.N. AGRO REFINERIES, vs. COMMISSIONER OF INCOME TAX

TCA/1188/2015HC Madras04 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras decided to dismiss the appeal as withdrawn. The learned counsel for the appellant (S.V.N. Agro Refineries) sought permission to withdraw the appeal and made an endorsement to that effect. Consequently, the Court, in view of the appellant's request, dismissed the appeal. No costs were awarded. The reasoning is solely based on the assessee's decision to withdraw the appeal. The High Court did not delve into the merits of the ITAT's order or any specific issues that might have been raised in the appeal. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The assessee, S.V.N. Agro Refineries, filed an appeal before the High Court of Judicature at Madras against a common order passed by the Income Tax Appellate Tribunal (ITAT), C' Bench, Chennai, in ITA No. 2257/Mds/2014, dated 30.06.2015. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessment years are not specified in the provided text. The revenue is represented by the Commissioner of Income Tax, Chennai. The procedural history leading to this appeal is not detailed, other than the ITAT having passed an order which is now under challenge.

What were the issues?

The primary issue before the High Court was whether to set aside the common order passed by the Income Tax Appellate Tribunal. The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide. However, the appeal itself implies a challenge to the ITAT's findings. The assessee, through their counsel, sought permission to withdraw the appeal. The revenue, represented by the Senior Standing Counsel, did not present any arguments as the appeal was withdrawn by the appellant. No specific authorities, circulars, or precedents were mentioned by either party in the context of arguments before the High Court.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 1188 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA No. 1188 of 2015 S.V.N. Agro Refineries, 1/66, Vengaivasai Main Road, Santhoshapuram, Chennai-73. ...Appellant Vs Commissioner Of Income Tax Chennai. ..Respondent Prayer : This Appeal is filed in terms of Section 260A of Income Tax Act, 1961 to set aside the common order passed by the Income Tax Appellate Tribunal C' Bench, Chennai in I.T.A.No. 2257/Mds/2014, dated 30.06.2015. For Appellant: Mr. T.Vasudevan For Respondent : Mr. T.Ravikumar, Sr. Standing Counsel JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Today, when the matter was taken up for hearing, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal and she has also made an endorsement to that effect. https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:49 am ) S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the above, this appeal is dismissed as withdrawn. No costs. consequently, connected Miscellaneous Petitions if any, are also closed. (S.S.SUNDAR J.) (C.SARAVANAN J.) 04-03-2025 Index : Yes/No Internet : Yes ak To The Commissioner Of Income Tax Chennai. TCA No. 1188 of 2015 https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:49 am )

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