M/S.MATSPIN INDIA PVT LTD vs. THE DEPUTY COMMISSIONER OF I

TCA/156/2020HC Madras25 January 2021Bench: Hon`ble Mr Justice T. S. SIVAGNANAM4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon considering the letter circulated by the learned counsel for the appellant seeking permission to withdraw the Tax Case Appeal, took the letter on record. Consequently, the Court ordered that the Tax Case Appeal stands dismissed as withdrawn. The substantial questions of law that were framed for consideration were expressly left open. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, M/s. Matspin India P. Ltd., filed a Tax Case Appeal (TCA) under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 20.08.2019 passed by the Income Tax Appellate Tribunal (ITAT), Chennai Bench, for the assessment year 2013-14. The respondent in the appeal was the Deputy Commissioner of Income Tax, Corporate Circle-2, Coimbatore. The appellant's counsel subsequently circulated a letter seeking permission to withdraw the appeal.

What were the issues?

The High Court was to decide whether to grant the appellant's request to withdraw the Tax Case Appeal. The appellant's contention, as indicated by their counsel's letter, was to withdraw the appeal. The judgment does not record any specific arguments from the revenue regarding the withdrawal request, other than implicitly being the respondent in the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA.No.156 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.01.2021 CORAM : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Ms.Justice R.N.MANJULA Tax Case Appeal No.156 of 2020 M/s.Matspin India P. Ltd., 131G/1, Chinnammal Street Extn., K.K.Pudur, Coimbatore-641 038. (PAN AAGCM8568A) ...Appellant Vs The Deputy Commissioner of Income Tax, Corporate Circle-2, Coimbatore. ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 20.08.2019 made in ITA.No.3386/Chny/2018 on the file of the Income Tax Appellate Tribunal, 'C' Bench, Chennai for the assessment year 2013-14. For Appellant: Mr.P.N.Rajan For Respondent: Mr.T.R.Senthil Kumar Senior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis/ TCA.No.156 of 2020 JUDGMENT (Delivered by

T.S.Sivagnanam,J

) This appeal has been filed by the appellant under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 20.08.2019 made in ITA.No.3386/Chny/2018 on the file of the Income Tax Appellate Tribunal, 'C' Bench, Chennai ('the Tribunal' for brevity) for the assessment year 2013-14. 2. The learned counsel for the appellant has circulated a letter seeking permission of this Court to withdraw the present Tax Case Appeal. 3. The said letter produced by the learned counsel for the appellant is taken on record and in view of the same, the Tax Case Appeal stands dismissed as withdrawn. Consequently, the substantial questions of law framed are left open. No costs. (T.S.S.,J.) (R.N.M.,J.) 25.01.2021 Index: Yes/No Internet:Yes/No hvk (Note: Issue order copy on 27.01.2021) 2/4 https://www.mhc.tn.gov.in/judis/ TCA.No.156 of 2020 To 1. The Income Tax Appellate Tribunal, 'C' Bench, Chennai. 2. The Deputy Commissioner of Income Tax, Corporate Circle-2, Coimbatore. 3/4 https://www.mhc.tn.gov.in/judis/ TCA.No.156 of 2020 T.S.SIVAGNANAM,J AND R.N.MANJULA,J hvk TCA.No.156 of 2020 25.01.2021 4/4 https://www.mhc.tn.gov.in/judis/

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