M/s. Redington Distribution vs. The Deputy Commissioner of I

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TCA/166/2023HC Madras05 February 2024Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon considering the submission and endorsement made by the learned counsel for the appellant seeking permission to withdraw the Tax Case Appeal, allowed the withdrawal. The Court noted that the appeal was listed for withdrawal based on a memo filed by the appellant. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The specific grounds or merits of the appeal were not adjudicated upon as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, M/s. Redington Distribution Pte Ltd., a Singapore-based company, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenged an order dated 16.11.2022 passed by the Income Tax Appellate Tribunal ('D' Bench, Chennai) in IT(TP).A.No.14/Chny/2020. The respondent is the Deputy Commissioner of Income Tax, International Taxation, Circle-2(1), Chennai. The appeal was listed before the High Court of Judicature at Madras for withdrawal based on a memo filed by the appellant's counsel on 02.02.2024.

What were the issues?

The High Court was to decide whether to permit the withdrawal of the Tax Case Appeal filed by M/s. Redington Distribution Pte Ltd. against the order of the Income Tax Appellate Tribunal. The appellant, through its counsel, sought permission to withdraw the appeal. The respondent, represented by the Senior Standing Counsel, did not record any specific arguments against the withdrawal in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.166 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 05.02.2024 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.166 of 2023 M/s.Redington Distribution Pte Ltd. No.60, Robinson Road #12-02, BEA Building Singapore 068892

.. Appellant Vs. The Deputy Commissioner of Income Tax International Taxation Circle-2(1) Chennai 600 006

.. Respondent

Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 16.11.2022 passed by the Income Tax Appellate Tribunal 'D' Bench, Chennai, in IT(TP).A.No.14/Chny/2020. For Appellant : Mr.Venkata Narayanan for Mr.Subbaraya Aiyar Padmanabhan For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.166 of 2023 JUDGMENT (Judgment of the court was delivered by R. MAHADEVAN, J.) Based on the memo dated 02.02.2024 filed by the learned counsel for the appellant before the Registry, this tax case appeal has been listed today under the caption “for withdrawal”. 2. When this matter is taken up for hearing, the learned counsel for the appellant seeks permission of this Court to withdraw this tax case appeal and also made an endorsement in the case bundle, to that effect. 3. In view of the above submission and the endorsement made by the learned counsel for the appellant, this tax case appeal is dismissed as withdrawn. No costs.

[R.M.D, J.] [M.S.Q, J.] 05.02.2024

Neutral Citation : Yes/No

gya 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.166 of 2023 To The Deputy Commissioner of Income Tax International Taxation Circle-2(1) Chennai 600 006

3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.166 of 2023 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.166 of 2023 05.02.2024 4/4 https://www.mhc.tn.gov.in/judis

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