M/S RABBIT BUILDERS, vs. THE ASSISTANT COMMISSIONER

TCA/14/2016HC Madras2024/MHC/393625 November 2024Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon receiving an endorsement from the assessee's counsel indicating instructions to withdraw the appeals, dismissed all three Tax Case Appeals (T.C.A.Nos.14, 15 & 16 of 2016) as withdrawn. No costs were awarded. The court did not delve into the merits of the case or the underlying issues decided by the Income Tax Appellate Tribunal. The operative direction was solely to dismiss the appeals as withdrawn based on the assessee's request.

What were the facts?

The appeals, T.C.A.Nos.14, 15 & 16 of 2016, were filed by M/s. Rabbit Builders (the assessee) against the common order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 09.07.2015. The appeals were preferred under Section 260A of the Income Tax Act, 1961. The respondent in these appeals is the Assistant Commissioner of Income Tax, Circle-I, Thanjavur. The appeals challenged the Tribunal's decision concerning assessment years which are not explicitly stated in the provided text.

What were the issues?

The primary issue before the High Court was the appeal against the Income Tax Appellate Tribunal's order. The assessee's counsel, Mr. A.S. Sriraman, made an endorsement instructing the court that he had instructions from the assessee to withdraw these appeals. The judgment does not record any specific questions of law or fact that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue before the High Court. Therefore, no specific legal questions or contentions of the parties are available for analysis in this context.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

I.T.A.Nos.1377/Mds/2013

I.T.A.Nos.1378/Mds/2013

Read from the judgment's own cause title. This page is filed under one of them.

2024:MHC:3936 T.C.A.Nos.14, 15 & 16 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.11.2024 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.Nos.14, 15 & 16 of 2016 M/s.Rabbit Builders No.15, Thiunallar Road, Karaikal. PAN:AAHFR0451A .. Appellant in TCAs vs The Assistant Commissioner of Income Tax Circle-I Thanjavur .. Respondent in all TCAs Common Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.Nos.1377/Mds/2013, I.T.A.Nos.1378/Mds/2013 and I.T.A.Nos.1377/Mds/2013 respectively dated 09.07.2015. (In all TCAS) For Appellant : Mr.A.S.Sriraman For Respondent : Mr.J.Narayanaswamy Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis T.C.A.Nos.14, 15 & 16 of 2016 DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.A.S.Sriraman, learned counsel on record for the appellant, makes an endorsement to the effect that he has instructions from the assessee / appellant to withdraw these appeals, recording which, these tax case appeals are dismissed as withdrawn. No costs. [A.S.M., J] [G.A.M., J]

25.11.2024 Index:Yes/No Speaking order Neutral Citation:Yes vs T.C.A.Nos.14, 15 & 16 of 2016 2/2 https://www.mhc.tn.gov.in/judis

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