Srinivas Theatres Pvt.Ltd., vs. The Deputy Commissioner of Income Tax

TCA/178/2022HC Madras18 August 2025Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the appellant had availed the "Direct Tax Vivad Se Vishwas Scheme, 2024" for settlement of the litigation. Consequently, the appellant did not wish to press the appeal. Placing on record this statement, the Tax Case Appeal was dismissed as not pressed. No order as to costs was made. The specific grounds of appeal and the merits of the original dispute were not adjudicated upon as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by Srinivas Theatres Pvt. Ltd. (the appellant) against an order dated 31.03.2022 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. The appeal pertained to Assessment Year 2014-15. The respondent was the Deputy Commissioner of Income Tax, Corporate Circle-6(2), Chennai. The appellant's counsel informed the High Court that the appellant had availed the "Direct Tax Vivad Se Vishwas Scheme, 2024" to settle the litigation and therefore did not wish to press the appeal.

What were the issues?

1. Whether the appeal should be dismissed as not pressed, given the appellant's decision to settle the litigation under the "Direct Tax Vivad Se Vishwas Scheme, 2024"? (Question of procedure) Assessee's Contention: The learned counsel for the appellant stated that the appellant had availed the "Direct Tax Vivad Se Vishwas Scheme, 2024" to settle the litigation and consequently did not wish to press the appeal. Revenue's Contention: The judgment records no specific contention from the revenue regarding the dismissal of the appeal as not pressed.

AI-generated summary — verify with the full judgment below

TCA No.178 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.178 of 2022 Srinivas Theatres Pvt. Ltd., No.6, Sivani Saradambal Street, T.Nagar, Chennai 600 017. PAN AAGCS0021C. .. Appellant -vs- The Deputy Commissioner of Income Tax, Corporate Circle-6(2), Chennai. .. Respondent Prayer: Appeal filed against the order dated 31.03.2022 made in ITA.No.3468/CHNY/2018 of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, for the Assessment Year 2014-15. For Appellant : Mr.I.Dinesh for Mr.G.Baskar * * * * * Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/08/2025 03:37:09 pm ) TCA No.178 of 2022 JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant would submit that the appellant having availed the “Direct Tax Vivad Se Vishwas Scheme, 2024” to settle the litigation, he does not wish to press this appeal. Placing on record the aforesaid statement, this Tax Case Appeal is dismissed as not pressed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 18.08.2025 Index : Yes/No Neutral Citation : Yes/No sra To 1. The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai. 2. The Deputy Commissioner of Income Tax, Corporate Circle-6(2), Chennai. Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/08/2025 03:37:09 pm ) TCA No.178 of 2022 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(sra) TCA No.178 of 2022 18.08.2025 Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/08/2025 03:37:09 pm )

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