SUMERU SOFT P LTD., vs. THE INCOME TAX OFFICER

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TCA/157/2019HC Madras11 March 2020Bench: Hon`ble Mr Justice M. SATHYANARAYANAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in light of the submissions made by the learned counsel for both the assessee and the revenue, that the common judgment dated 03.03.2020 in T.C.A.Nos.42 and 45 of 2019 rendered the present appeals infructuous, nothing remained for further adjudication. Consequently, the appeals were dismissed as infructuous. The Court did not decide on the merits of the original dispute before the ITAT. No costs were awarded.

What were the facts?

The appeals were filed by Sumeru Soft P Ltd (the assessee) against the Income Tax Officer, Corporate Ward 6(4) (the revenue). The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT) in M.P.Nos.348 and 349/CHNY/2017 in ITA.Nos.2101 and 2484/CHNY/2016 for the Assessment Year 2007-08. The appeals were filed under Section 260-A of the Income Tax Act, 1961. The High Court noted that the learned counsel for both parties represented that in light of a common judgment dated 03.03.2020 in T.C.A.Nos.42 and 45 of 2019, nothing remained for further adjudication in these appeals.

What were the issues?

1. Whether the appeals require further adjudication in light of the common judgment dated 03.03.2020 in T.C.A.Nos.42 and 45 of 2019. The assessee's contention, as represented by its counsel, was that the common judgment rendered in the aforementioned appeals rendered the present appeals infructuous. The revenue's counsel concurred with this submission. No specific arguments were recorded regarding the merits of the original ITAT orders.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.157 & 158 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 11.03.2020 CORAM THE HONOURABLE MR. JUSTICE M. SATHYANARAYANAN AND THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE T.C.A.Nos.157 & 158 of 2019 and C.M.P.No.4173 of 2019 Sumeru Soft P Ltd No.50, Capital Place, South Boag Road, T.Nagar, Chennai 600 017.

.. Appellant in both appeals Versus The Income Tax Officer, Corporate Ward 6(4) 121, Uttamar Gandhi Road, Nungambakkam, Chennai 600 006.

.. Respondent in both appeals COMMON PRAYER:- Tax Case Appeals filed under Section 260-A of the Income Tax Act, 1961, against the impugned order in M.P.Nos.348 and 349/CHNY/2017 IN ITA.Nos.2101 and 2484 / CHNY/2016 ''A'' Bench dated 19.01.2018 for the Assessment Year 2007-08. 1/2 http://www.judis.nic.in T.C.A.Nos.157 & 158 of 2018 M.SATHYANARAYANAN, J., AND ABDUL QUDDHOSE, J., sk For Appellant in both appeals : Mr.K.G.Vasudevan For Respondent in both appeals: Mr.T.R.Senthil Kumar COMMON JUDGMENT [Judgment of the Court was made by M.SATHYANARAYANAN,J.,] It is represented by the respective learned counsel appearing for the parties that in the light of the common judgment dated 03.03.2020 in T.C.A.Nos.42 and 45 of 2019, nothing remains for further adjudication in these appeals. 2. In the light of the submissions made, these appeals are dismissed as infructuous. No costs. [M.S.N.,J] [A.Q., J] 11.03.2020 sk Internet : Yes/No Index : Yes/No To The Income Tax Officer, Corporate Ward 6(4), 121, Uttamar Gandhi Road, Nungambakkam, Chennai 600 006. T.C.A.Nos.157 & 158 of 2018 and C.M.P.No.4173 of 2019 2/2 http://www.judis.nic.in

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