Murugesan Shanthi vs. Income Tax Officer Ward - 1

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TCA/137/2024HC Madras12 August 2024Bench: Honourable Mr Justice R. SURESH KUMAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal need not be gone into independently. The Court observed that the substantive issues raised in this appeal have merged with the main order passed by the ITAT, against which a separate appeal (TCA No.155 of 2024) has already been admitted by the High Court. Therefore, the issues in the present appeal will be decided as part of the adjudication of the main appeal. The Court's reasoning is based on the principle of avoiding multiplicity of proceedings and ensuring that all related matters are decided together. The operative direction is that the present tax case appeal stands dismissed. No specific issue was left undecided; rather, the appeal was disposed of on procedural grounds.

What were the facts?

The assessee, Murugesan Shanthi, filed an appeal before the High Court of Judicature at Madras against a miscellaneous order passed by the Income Tax Appellate Tribunal (ITAT). This miscellaneous order, dated 13.12.2023, was in MA No.144/Chny/2023 and rejected the assessee's request for rectification of an earlier ITAT order dated 14.06.2023 in ITA No.180/Chny/2021. The revenue was represented by the Income Tax Officer, Ward-1, Thanjavur. The High Court noted that the assessee had already filed a separate appeal (TCA No.155 of 2024) against the main ITAT order dated 14.06.2023, and that this appeal had been admitted with substantial questions of law framed. Consequently, the present appeal was considered to have merged with the main appeal.

What were the issues?

1. Whether the High Court should decide the present appeal when the substantive issues raised have been merged with the main appeal already admitted by the Court. Assessee's Contention: The assessee, through their counsel, presented the appeal. However, the judgment does not explicitly detail their arguments regarding the rectification order. The counsel for the appellant was heard. Revenue's Contention: The revenue, represented by the Senior Standing Counsel, was also heard. The judgment does not record specific arguments made by the revenue concerning the rectification order. The judgment notes that the issue raised in the present appeal has merged with the main order, which will be decided in the main appeal (TCA No.155 of 2024).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.137 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.08.2024 CORAM : THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN T.C.A.No.137 of 2024 Murugesan Shanthi .. Appellant Vs. Income Tax Officer, Ward – 1 Thanjavur. .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961. For the Appellant : Mr.T.Vasudevan For the Respondent : Mr.J.Narayanasamy Senior Standing Counsel JUDGMENT (Order of the Court was made by R.SURESH KUMAR, J.) Heard Mr.T.Vasudevan, learned counsel appearing for the appellant and Mr.J.Narayanasamy, learned Senior Standing Counsel for the respondent. 2. This appeal has arisen out of the miscellaneous order passed in MA No.144/Chny/2023 in ITA No.180/Chny/2021 dated 13.12.2023, rejecting the request for rectification of order dated 14.06.2023 passed by the Tribunal in ITA No.180/Chny/2021. Page 1 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.137 of 2024 3. In fact, against the said order dated 14.06.2023 passed in ITA No.180/Chny/2021, the assessee has preferred an appeal in TCA No.155 of 2024, which this Court has admitted framing certain substantial questions of law. Therefore, the present appeal need not be gone into, since the issue raised in this appeal has got merged with the main order, it will be decided in the main appeal, i.e., in TCA No.155 of 2024. 4. Hence, the present tax case appeal stands dismissed. There shall be no order as to costs. (R.S.K., J.) (C.S.N, J) 12.08.2024 Neutral Citation:Yes/No drm Page 2 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.137 of 2024 To: 1. Income Tax Officer, Ward – 1 Thanjavur. Page 3 of 4 https://www.mhc.tn.gov.in/judis T.C.A.No.137 of 2024 R. SURESH KUMAR, J. AND C. SARAVANAN

, J.

(drm) T.C.A.No.137 of 2024 12.08.2024

Page 4 of 4 https://www.mhc.tn.gov.in/judis

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