COGNIZANT TCHNOLOGY SOLUTION vs. ASSISTANT COMMISSIONER OF IN

TCA/147/2022HC Madras20 September 2023Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal had become infructuous. This decision was based on the submission made by the appellant's counsel that a final order had been passed by the Income Tax Appellate Tribunal on 13.09.2023, which rendered the present appeal, filed against an interim order of the ITAT, unnecessary for further adjudication. The revenue's counsel conceded to this position. Consequently, the Court recorded the submissions and dismissed the Tax Case Appeal as infructuous. No costs were awarded. The connected miscellaneous petition was also closed. The specific findings or reasoning of the ITAT regarding the stay petition or the main appeal are not detailed as the High Court's decision was based on the subsequent development of the final order.

What were the facts?

The assessee, Cognizant Technology Solutions (India) Pvt. Ltd., filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal challenged an order dated 27.05.2022 passed by the Income Tax Appellate Tribunal (ITAT), 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022, which was related to ITA.No.269/Chny/2022 for the Assessment Year (AY) 2017-18. The appeal was filed under Section 260A of the Income Tax Act, 1961. The revenue was represented by the Assistant Commissioner of Income Tax. The procedural history relevant to this appeal is that it was filed against an interim order of the ITAT concerning a stay petition.

What were the issues?

1. Whether the present appeal has become infructuous in light of a subsequent final order passed by the Income Tax Appellate Tribunal. Assessee's Contention: The learned senior counsel for the appellant submitted that a final order had been passed by the Income Tax Appellate Tribunal on 13.09.2023, rendering the present appeal infructuous and therefore, it may be dismissed. An endorsement to this effect was made in the case bundle. Revenue's Contention: The learned Standing Counsel appearing for the respondent conceded to the submission made by the appellant.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.147 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 20.09.2023 CORAM THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ T.C.A.No.147 of 2022 AND C.M.P.No.9192 of 2022 Cognizant Technology Solutions (India) Pvt. Ltd. 5/535, Old Mahabalipuram Road Okkiyam Thoraipakkam Chennai 600 096

.. Appellant Vs. Assistant Commissioner of Income Tax LTU-1, Chennai (Present Jurisdiction) The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034

.. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 27.05.2022 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022 in ITA.No.269/Chny/2022, for the AY 2017-18. 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.147 of 2022 For Appellant : Mr.Srinath Sridevan Senior Counsel for Mr.N.V.Balaji For Respondent : Mr.R.Sankara Narayanan Senior Counsel for Mr.A.P.Srinivas Standing Counsel JUDGMENT [Judgment of the court was delivered by R.MAHADEVAN, J.] This tax case appeal has been filed by the petitioner/assessee against the order dated 27.05.2022 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022 in ITA.No. 269/Chny/2022, for the Assessment Year 2017-18. 2. The learned senior counsel for the appellant submitted that in view of the final order passed by the Income Tax Appellate Tribunal on 13.09.2023, nothing survives for further adjudication in the present appeal and therefore, this appeal may be dismissed as infructuous. The learned senior counsel has also made an endorsement in the case bundle to that effect. 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.147 of 2022 3. The learned Standing Counsel appearing for the respondent has also conceded the submission so made on the side of the appellant. 4. Recording the above, this Tax Case Appeal stands dismissed as infructuous. No costs. Connected miscellaneous petition is closed. [R.M.D., J.] [M.S.Q., J.] 20.09.2023 Neutral Citation: Yes / No gya To 1.The Income Tax Appellate Tribunal, D Bench, Chennai. 2.The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.147 of 2022 R.MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.147 of 2022 20.09.2023 4/4 https://www.mhc.tn.gov.in/judis

Recent GST High Court judgments

Search GST case law →