M/S.DSM SOFT PRIVATE LTD. vs. THE DEPUTY COMMISSIONER OF I

TCA/18/2022HC Madras12 January 2022Bench: Hon`ble Mr Justice R. MAHADEVAN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court recorded that the learned counsel for the appellant sought permission to withdraw the Tax Case Appeal as the appellant was not pressing it. Consequently, the Court dismissed the appeal as not pressed. No costs were awarded. The connected civil miscellaneous petition was also closed. The specific grounds or merits of the original appeal before the ITAT were not discussed or decided by the High Court.

What were the facts?

The appellant, M/s. DSM Soft Private Limited, filed a Tax Case Appeal (TCA) under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. This appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT), "B" Bench, Chennai, dated 30.03.2016, in ITA No. 2062/Mds/2015. The respondent in this appeal was the Deputy Commissioner of Income Tax, Corporate Circle 1(l), Chennai. The appeal was filed by the assessee against the order of the ITAT. A connected civil miscellaneous petition was also filed.

What were the issues?

1. Whether the appellant (assessee) is permitted to withdraw the Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961. Assessee's Contention: The learned counsel appearing for the appellant sought permission to withdraw the tax case appeal, stating that the appellant was not pressing the same. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No. 18 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.01.2022 CORAM THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A.No. 18 of 2022 and C.M.P. No. 175 of 2022 M/s. DSM Soft Private Limited No.1, 15th Cross Street Shastri Nagar Chennai - 600 020 (PAN: AAACD3149A) .. Appellant Versus The Deputy Commissioner of Income Tax Corporate Circle 1 (l) Chennai – 600 034

.. Respondent

Appeals filed under Section 260 (A) of the the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 30.03.2016 passed in I.T.A No. 2062/Mds/2015. For Appellant : Mr.R.Sivaraman For Respondent : Mr.T.Ravi Kumar 1/3 https://www.mhc.tn.gov.in/judis T.C.A.No. 18 of 2022 Senior Standing Counsel

JUDGMENT (Judgment of the Court was delivered by R.MAHADEVAN, J.) The learned counsel appearing for the appellant seeks permission of this court to withdraw this tax case appeal, as the appellant is not pressing the same. 2. Recording the above, this tax case appeal is dismissed as not pressed. No costs. Consequently, connected civil miscellaneous petition is closed (R.M.D., J.) (M.S.Q., J.) 12.01.2022 dhk

Internet : Yes

Index : Yes/No To

Income Tax Appellate Tribunal “B” Bench, Chennai. 2.The Deputy Commissioner of Income Tax Corporate Circle 1 (l) Chennai – 600 034 2/3 https://www.mhc.tn.gov.in/judis T.C.A.No. 18 of 2022 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. dhk

TCA No. 18 of 2022 12.01.2022 (2/2) 3/3 https://www.mhc.tn.gov.in/judis

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