Commissioner of Income Tax vs. M/s.Suryavaradhan Estates Pvt.Ltd,

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TCA/136/2024HC Madras12 July 2024Bench: Honourable The ACTING CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in view of the submission made by the learned Junior Standing Counsel for the appellant/Revenue and the endorsement filed, dismissed the Tax Case Appeal as not pressed. The court noted that the Revenue's counsel had stated that she was not pressing the appeal and had provided an endorsement explaining the reason. The endorsement indicated that the assessee had filed C.O.No.36/CHNY/2017, which was dismissed as withdrawn, and that the cross-objections filed by the assessee in ITA.No.697/CHNY/2017 (AY 2012-2013) contained the same facts, leading to the withdrawal of C.O.No.36/CHNY/2017. Consequently, the appeal was dismissed without any costs, and the connected civil miscellaneous petition was closed. No specific findings were made on the merits of the case, as the appeal was disposed of on a procedural ground.

What were the facts?

The Revenue, Commissioner of Income Tax, Chennai, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 22.02.2022 passed by the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai. The appeal was filed against the order in C.O.No.36/Chny/2017 (in ITA.No.402/CHNY/2017). The assessee is M/s. Suryavaradhan Estates Pvt. Ltd. The appeal was listed for hearing on 12.07.2024 before the High Court of Judicature at Madras. The Revenue's counsel submitted that the appeal was not being pressed. The reason provided was that the assessee had filed C.O.No.36/CHNY/2017, which was dismissed as withdrawn. The cross-objections filed by the assessee in ITA.No.697/CHNY/2017 (AY 2012-2013) contained the same facts, leading to the assessee withdrawing C.O.No.36/CHNY/2017.

What were the issues?

1. Whether the Tax Case Appeal filed by the Revenue is to be dismissed as not pressed, given the submission by the Revenue's counsel and the accompanying endorsement. The Revenue's contention, as stated in the endorsement by the learned Junior Standing Counsel, is that the appeal is not pressed because the assessee withdrew its cross-objection (C.O.No.36/CHNY/2017) before the Tribunal, which contained the same facts as the assessee's cross-objections in ITA.No.697/CHNY/2017. The Revenue's counsel explicitly stated that the appeal may be permitted as 'not pressed'. The judgment does not record any specific arguments from the assessee regarding the issues to be decided, other than the fact that they withdrew their cross-objections.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.136 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.07.2024 CORAM : THE HON'BLE Mr. JUSTICE R. MAHADEVAN, ACTING CHIEF JUSTICE AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.136 of 2024 AND C.M.P.No.14181 of 2024 Commissioner of Income Tax Chennai

.. Appellant Vs. M/s.Suryavaradhan Estates Pvt. Ltd. 6th Floor, Dhun Building No.827, Anna Salai Chennai 600 002 PAN AAJCS 5120M

.. Respondent

Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 22.02.2022 passed by the Income Tax Appellate Tribunal Madras 'C' Bench, Chennai, in C.O.No.36/Chny/2017 (in ITA.No.402/CHNY/2017. For Appellant : Mrs.C.P.Priya Junior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.136 of 2024 JUDGMENT (Delivered by THE HON'BLE ACTING CHIEF JUSTICE) When this matter is taken up for hearing, the learned Junior Standing Counsel appearing for the appellant/Revenue submitted that she is not pressing this tax case appeal. She has also made an endorsement in the case bundle stating the reason as to why this case is not pressed by the appellant/Revenue. The endorsement made by her is extracted below: “TCA.No.136/2024 may be permitted as not pressed, since the assessee filed C.O.No.36/CHNY/2017 in (ITA.No.42/CHNY/2017) and which has been dismissed as withdrawn. The cross objections filed by the assessee before the Tribunal in ITA.No.697/CHNY/2017 (AY 2012-2013) contains the same facts. So, the assessee withdraws the C.O.No.36/CHNY/2017.” 2. In view of the above submission and the endorsement made by the learned Junior Standing Counsel appearing for the appellant/Revenue, this tax case appeal is dismissed as not pressed. No costs. Connected C.M.P. is closed.

[R.M.D.,A.C.J.] [M.S.Q, J.] 12.07.2024

Index : Yes/No Neutral Citation : Yes/No

gya 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.136 of 2024 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.136 of 2024 THE HON'BLE ACTING CHIEF JUSTICE AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.136 of 2024 12.07.2024 4/4 https://www.mhc.tn.gov.in/judis

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