SRI BALAJI EDUCATIONAl and vs. THE ASSISTANT COMMISSIONER

PDF · subscribers
TCA/200/2015HC Madras18 February 2025Bench: Honourable Mr Justice S. S. SUNDAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel for the appellant regarding the availing of the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024. Based on this submission and the endorsement made in the case bundle, the Court permitted the withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn. No specific finding was made on the merits of the original appeal, as it was withdrawn. The principle that can be cited is that an appeal can be withdrawn if the assessee has opted for a settlement scheme like Vivad Se Vishwas and seeks to withdraw the pending litigation.

What were the facts?

The appellant, Sri Balaji Educational & Charitable Public Trust, filed a Tax Case Appeal before the High Court of Judicature at Madras. This appeal was against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench, dated October 25, 2013, pertaining to the Assessment Year 2009-10. The respondent in the appeal was the Assistant Commissioner of Income Tax, Central Circle - III (4), Chennai. The appeal was filed under Section 260A of the Income Tax Act, 1961. During the hearing, the appellant's counsel submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024, and therefore sought to withdraw the appeal.

What were the issues?

The High Court was to decide whether to permit the withdrawal of the Tax Case Appeal. The appellant's counsel argued that the appellant had opted for the Direct Tax Vivad Se Vishwas Scheme, 2024, and consequently sought to withdraw the appeal. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.200 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 18.02.2025 CORAM THE HONOURABLE MR. JUSTICE S.S.SUNDAR and THE HONOURABLE MR. JUSTICE C.SARAVANAN Tax Case (Appeal) No.200 of 2015 Sri Balaji Educational & Charitable Public Trust, Jai Durga Complex, 3rd Floor, 60, 1st Avenue, Ashok Nagar, Chennai - 600 083. PAN : ABCTS1386D ... Appellant Vs. The Assistant Commissioner of Income Tax, Central Circle - III (4), Income Tax Department, Chennai - 600 034. ... Respondent Prayer: The Tax Case Appeal is filed under Section 260A of Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal Chennai 'D' Bench in I.T.A.No.349/Mds/2013 dated 25.10.2013 rendered for the Assessment Year 2009-10. Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.200 of 2015 For Appellant : Mr.A.S.Sriraman For Respondent : Mr.Karthik Ranganathan - - - - - JUDGMENT (Judgment of the Court was delivered by S.S. SUNDAR, J.) When the matter is taken up for hearing today, the learned counsel appearing for the appellant submits that the appellant has availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 and hence, he seeks permission of this Court to withdraw this appeal. He has also made an endorsement to that effect in the case bundle. 2. Recording the submission and the endorsement made by the learned counsel appearing for the appellant, this Tax Case Appeal is dismissed as withdrawn. There shall be no order as to costs.

(S.S.S.R., J.) (C.S.N., J.) 18.02.2025 asi Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.200 of 2015 To The Assistant Commissioner of Income Tax, Central Circle - III (4), Income Tax Department, Chennai - 600 034. Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.200 of 2015 S.S. SUNDAR, J. and C. SARAVANAN, J. asi Tax Case (Appeal) No.200 of 2015 18.02.2025 Page 4/4 https://www.mhc.tn.gov.in/judis

Recent GST High Court judgments

Search GST case law →