M/s.Tamilnadu Tourism Develo vs. The Income Tax Officer

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TCA/12/2023HC Madras10 January 2023Bench: Hon`ble Mr Justice S. VAIDYANATHAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that since the assessee had filed the relevant forms under the Direct Tax Vivad Se Vishwas Act, 2020, in respect of the respective Assessment Years, nothing further survived for consideration in these Tax Case Appeals. Consequently, the appeals were disposed of. The Court directed the respondent-Income Tax Officer to process the said forms in accordance with the Vivad Se Vishwas Act and communicate the decision to the assessee at the earliest. No order as to costs was made. The miscellaneous petitions were also closed.

What were the facts?

The appeals were filed by M/s. Tamilnadu Tourism Development Corporation Ltd. (the assessee) against orders of the Income Tax Appellate Tribunal (ITAT), Chennai. The respondent is the Income Tax Officer. The appeals challenge ITAT orders dated 20.06.2019. The specific assessment years are not explicitly stated in the provided text, nor are the amounts in dispute. The procedural history involves appeals filed under Section 260-A of the Income Tax Act against the ITAT's orders. The High Court noted that the assessee had filed relevant forms under the Direct Tax Vivad Se Vishwas Act, 2020, for the respective assessment years.

What were the issues?

1. Whether the appeals filed under Section 260-A of the Income Tax Act require consideration, given the filing of declarations under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee contended that by filing the forms under the Vivad Se Vishwas Act, the appeals become infructuous. The revenue did not record any specific contention against this submission, but the court proceeded to dispose of the appeals based on the assessee's submission and the provisions of the Vivad Se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.12, 13, 14,16 and 17 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 10.01.2023 Coram: THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN and THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.12, 13, 14, 16 and 17 of 2023 and C.M.P.Nos.440, 447, 451 and 452 of 2023 -- M/s.Tamilnadu Tourism Development Corporation Ltd., 2, Walljah Road. Chennai-600 002. .. Appellant in all the appeals Vs. The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034. .. Respondent in all the appeals Tax Case Appeal No.12 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.391/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai. Tax Case Appeal No.13 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in Page No.

1 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.12, 13, 14,16 and 17 of 2023 I.T.A.No.388/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai. Tax Case Appeal No.14 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.387/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai. Tax Case Appeal No.16 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.389/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai. Tax Case Appeal No.17 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.390/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai. For appellant : Mr.Subbaraya Aiyar Padmanabhan in all the appeals For respondent: M/s.V.Pushpa, Junior Standing Counsel in all the appeals COMMON JUDGMENT It is stated across the Bar that the relevant Form(s) had been filed by the appellants-assessees in terms of the Direct Tax Vivad Se Vishwas Act, 2020, in respect of the respective Assessment Years. Hence, nothing Page No.

2 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.12, 13, 14,16 and 17 of 2023 survives for consideration in all these Tax Case Appeals. Accordingly, these Tax Case Appeals are disposed of, directing the respondent-Income Tax Officer to process the said Form(s) in accordance with the said Act and communicate the decision to the appellants-assessees at the earliest. There shall be no order as to costs. Consequently, miscellaneous petitions are closed. (S.V.N., J) (M.S.Q., J) 10.01.2023 Speaking Order: Yes/no Neutral Citation: Yes/no cs To 1. The Registrar, Income Tax Appellate Tribunal, "C" Bench, Chennai. 2. The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034. Page No.

3 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.12, 13, 14,16 and 17 of 2023 S.VAIDYANATHAN, J and MOHAMMED SHAFFIQ, J cs T.C.A.Nos.12, 13, 14, 16 and 17 of 2023 10.01.2023 Page No.

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