COMMISSIONER OF INCOME TAX vs. SUMAN GUTGUTIA

T.C.A.No.179 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.08.2022 CORAM : THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.179 of 2020 The Commissioner of Income Tax, Non Corporate Circle 10 (4), Chennai. ... Appellant

Versus Ms. Suman Gutgutia, Flat No.6, Nandaniketan Apartments 10, Valliammal Street, Kilpauk, Chennai 600 010. PAN: AHZPG 0463 H ... Respondent Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order dated 11.10.2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Chennai, in I.T.A.No.136/Chny/2019. For Appellant : Mr.M.Swaminathan Senior Standing Counsel Mrs.V.Pushpa, Standing Counsel Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.179 of 2020 JUDGMENT (Judgment of the Court was delivered by R.MAHADEVAN, J.) This tax case appeal has been filed by the appellant / Revenue, challenging the order dated 11.10.2019 passed by the Income Tax Appellate Tribunal, “B” Bench, Chennai, in I.T.A.No.136/Chny/2019, relating to the assessment year 2013-2014.

2.By order dated 13.07.2020, this court admitted the aforesaid tax case appeal on the following substantial questions of law: “(i) Whether the Income Tax Appellate Tribunal was right and justified in setting aside the order passed by the Assessing officer to re-examine the matter when the Assessing Officer has already duly examined the matter before passing the assessment order? and (ii) Whether the Income Tax Appellate Tribunal was right in justified in remitting the issue back to the file of the Assessing Officer and shifting the onus to the Revenue with a direction that the Assessing Officer shall bring on record the role of the assessee in promoting the company and the relationship of the assessee, if any, with the promoters, role of the assessee in inflating the price of shares etc.?" Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.179 of 2020 3.When the matter was taken up for consideration, the learned standing counsel appearing for the appellant / Revenue submitted that during the pendency of this tax case appeal, the assessee has availed the benefit conferred under the Direct Tax Vivad Se Vishwas Act, 2020 and filed necessary declarations, which were accepted and Form 5 / order for full and final settlement of tax arrears, was also issued by the Income tax department, on 16.04.2021. 4. In view of the subsequent development, this court is of the opinion that nothing survives for adjudication in this appeal. Recording the submission so made by the learned standing counsel appearing for the appellant, the Tax Case Appeal stands disposed of. No costs. (R.M.D., J.) (M.S.Q., J.) 29.08.2022

Internet : Yes

Index : Yes / No av Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.179 of 2020 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. av To 1. The Income Tax Appellate Tribunal, “B” Bench, Chennai. 2. The Commissioner of Income Tax, Non Corporate Circle 10 (4), Chennai. 3. The Income Tax Officer, Non Corporate Ward 10 (4), Chennai. 4. The Commissioner of Income Tax (Appeals) - 12, Chennai. T.C.A.No.179 of 2020 29.08.2022 Page 4/4 https://www.mhc.tn.gov.in/judis