THE PR. COMMISSIONER OF INCOME TAX-8 vs. SANGEETHA BHANDARI

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TCA/188/2023HC Madras03 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, upon being informed by the learned counsels for both sides that the assessee has submitted Form I, and Forms II and III have been received with payment details provided, allowed the Revenue's request to withdraw the appeal. The Court dismissed the appeal as withdrawn. No costs were awarded. Liberty was preserved to the department to seek restoration of the appeal if, for any reason, the assessee fails to pay the amount. The specific findings on the merits of the original appeal before the ITAT are not discussed or decided by the High Court, as the appeal was disposed of on a procedural basis.

What were the facts?

The Principal Commissioner of Income Tax-8, Chennai (Revenue) filed a Tax Case Appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai, dated 24.08.2023, passed in ITA No. 3371/Chny/2019. The appeal concerned the assessment year(s) not explicitly stated in the provided text. The procedural history indicates that the assessee, Sangeetha Bhandari, had submitted Form I, and Forms II and III had been received, with payment details provided to the assessee. The amount in dispute is not specified.

What were the issues?

1. Whether the appeal filed by the Revenue is to be withdrawn based on the submissions made by both parties regarding the settlement process. (Mixed question of law and fact, concerning the continuation of the appeal proceedings). Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The learned standing counsel for the appellant department sought permission to withdraw the appeal, stating that the assessee has submitted Form I, and Forms II & III have been received with payment details provided to the assessee.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TCA NO. 188 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 188 of 2023 The Pr. Commissioner Of Income Tax-8 Chennai. ..Appellant Vs Sangeetha Bhandari ..Respondent Prayer : Tax Case Appeal is filed under Setion 260-A of the Income Tax Act 1961 against the order of the Income Tax Appellate Tribual, Madas 'Ç' Bench, Chennai dated 24.08.2023 passed in ITA No. 3371/chny/2019. For Appellant: Mr.T.Ravi Kumar For Respondent: Ms.R.Sumedha For M/s G.Vardini Karthik JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsels appearing on either side state that the assessee has submitted Form I. It is also represented that Form II &From III have been received and the payment details has been given to the assessee. Therefore, the learned standing counsel appearing for the appellant department seeks permission of this Court to withdraw this appeal. S. S. SUNDAR, J. and C. SARAVANAN, J. ak https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:49 am ) 2. In view of the submissions made by the learned counsels on either side, this appeal is dismissed as withdrawn. No costs. In case, if for any reason, the assessee has fails to pay the amount, liberty is preserved to the department to seek restoration of this appeal. (S.S.SUNDAR J.) (C.SARAVANAN J.) 03-03-2025 Index : Yes/No Internet : Yes ak TCA NO. 188 of 2023 https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:49 am )

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