COMMISSIONER OF INCOME TAX vs. RAJKUMARI AGARWAL

Tax Case Appeal No.154 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.08.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal No.154 of 2020 Commissioner of Income Tax, Non Corporate Circle 10 (5), Chennai.

... Appellant Versus Rajkumari Agarwal ... Respondent Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order dated 01.10.2019 passed by the Income Tax Appellate Tribunal, “A” Bench, Chennai, in I.T.A.No.202/Chny/2019. For Appellant : Mr.Swaminathan Senior Standing Counsel M/s.V.Pushpa, Standing Counsel For Respondent : No appearance Page 1/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal No.154 of 2020 JUDGMENT (Judgment of this Court was delivered by R.MAHADEVAN, J.) This tax case appeal has been filed by the appellant / Revenue, challenging the order dated 01.10.2019 passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench, in I.T.A.No.202/Chny/2019, relating to the assessment year 2011-2012. 2.By order dated 09.03.2020, this court admitted the aforesaid tax case appeal on the following substantial questions of law: "(i) Whether the Income Tax Appellate Tribunal was right and justified in setting aside the order passed by the Assessing Officer to re-examine the matter when the Assessing Officer has already duly examined the matter before passing the assessment order? (ii) Whether the Income Tax Appellate Tribunal was right and justified in remitting the issue back to the file of the Assessing Officer and shifting the onus to the Revenue with a direction that the Assessing Officer shall bring on record the role of the assessee in promoting the company and the relationship of the assessee, if any with the promoters, role of the assessee in inflating the price of shares etc?" Page 2/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal No.154 of 2020 3.When the matter was taken up for consideration, the learned counsel appearing for the appellant / Revenue submitted that during the pendency of this tax case appeal, the assessee has availed the benefit conferred under the Direct Tax Vivad Se Vishwas Act, 2020 and filed necessary declarations, which were accepted and Form 5 / order for full and final settlement of tax arrears, was also issued by the Income tax department, on 22.12.2020. The learned counsel has also filed Form 5 dated 22.12.2020 to that effect. 4. Despite the service of notice and the name of the respondent having been printed in the cause list, there is no representation on behalf of them. 5.In view of the subsequent development, this court is of the opinion that nothing survives for adjudication in this appeal. Recording the submission so made by the learned counsel for the appellant, the Tax Case Appeal stands disposed of. No costs. [R.M.D,J.] [M.S.Q, J.] 12.08.2022 Internet : Yes

Index : Yes / No Page 3/4 https://www.mhc.tn.gov.in/judis Tax Case Appeal No.154 of 2020 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. av To 1. The Income Tax Appellate Tribunal, Chennai 'A' Bench, 2. The Commissioner of Income Tax, Non Corporate Circle 10 (5), Chennai. 3. The Income Tax Officer, Non Corporate Ward- 10(5), Chennai - 600 034. 4. The Commissioner of Income 5. Tax (Appeals)-12, Chennai. Tax Case Appeal No.154 of 2020 12.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis