PRINCIPAL COMMISSIONER OF IN vs. S.DURAIPANDI, AND SHRI S.THA

TCA/159/2019HC Madras10 April 2019Bench: Hon`ble Mr Justice C.V. KARTHIKEYAN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. The learned counsel for the Appellant/Revenue sought leave to withdraw the appeal, and the learned Senior Standing Counsel for the Assessee had no objection. Consequently, the High Court dismissed the Tax Case (Appeal) as withdrawn. No costs were awarded. The judgment does not record any specific findings on the merits of the original appeal or the order of the Tribunal, as the appeal was disposed of on procedural grounds.

What were the facts?

This case involves a Tax Case Appeal filed by the Principal Commissioner of Income Tax, Central 1, Chennai, against an order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated January 6, 2017, made in ITA No. 570/Mds/2015. The respondents are Shri. S. Duraipandi & Shri. S. Thalavaipandi (AOP). The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras heard the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be permitted to be withdrawn. The Revenue, through its learned counsel, sought leave from the High Court to withdraw the appeal. The Assessee, represented by its learned Senior Standing Counsel, had no objection to the granting of such leave. The core issue before the High Court was whether to allow the Revenue's request to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 10.04.2019 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.V.KARTHIKEYAN Tax Case (Appeal) No.159 of 2019 Principal Commissioner of Income Tax Central 1 No.108, Mahatma Gandhi Road Chennai. Appellant / Respondent Vs. Shri.S.Duraipandi & Shri. S.Thalavaipandi (AOP) Respondent/Appellant Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, dated 06.01.2017 made in ITA No.570/Mds/2015. *** For Appellant : Mr. R.Sivaraman For Respondent : Mr. T.R.Senthilkumar Senior Standing Counsel http://www.judis.nic.in 2 Dr.VINEET KOTHARI, J. and C.V.KARTHIKEYAN, J. vsg JUDGMENT (Delivered by DR.VINEET KOTHARI, J.) Learned counsel appearing for the Appellant/Revenue seeks leave of the Court to withdraw the appeal. The learned Senior Standing Counsel appearing for the Assessee has no objection for grant of such leave. 2. In view of the submission of the learned counsel appearing for the parties, the Tax Case (Appeal) is dismissed as withdrawn. No costs. (V.K., J.) (C.V.K., J.) 10.04.2019. Index: Yes/No. (2/2) Internet: Yes/No. vsg Tax Case (Appeal) No.159 of 2019 http://www.judis.nic.in

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