Karthick Natarajan vs. Assistant Commissioner of Income Tax

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TCA/211/2024HC Madras09 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the statement made by the learned counsel for the appellant that the appellant has availed the Vivad Se Vishwas Scheme and Form-2 for quantification of arrears dated 01.01.2025 has been issued. Consequently, the appellant's counsel had instructions to withdraw the appeal. The Court, in light of this submission, dismissed the Tax Case (Appeal) as withdrawn. No costs were awarded. The operative direction is the dismissal of the appeal as withdrawn.

What were the facts?

The appellant, Karthick Natarajan, filed a Tax Case Appeal (TCA) before the High Court of Judicature at Madras. The appeal was against an order or action by the Assistant Commissioner of Income Tax, International Taxation Circle, Madurai. The assessment year(s) are not explicitly stated in the provided text. The procedural history leading to this appeal is not detailed. However, it is noted that the appellant has availed the Vivad Se Vishwas Scheme, and Form-2 for quantification of arrears dated 01.01.2025 has been issued and placed on record. The appellant's counsel received instructions to withdraw the appeal.

What were the issues?

The Tribunal had to decide whether the appeal should be dismissed as withdrawn. The appellant's contention, as stated by their counsel, is that they have availed the Vivad Se Vishwas Scheme and have received Form-2 for quantification of arrears. Based on this development, the appellant seeks to withdraw the present appeal. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

TCA NO. 211 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 211 of 2024 Karthick Natarajan Plot No.345, Anna Nagar, Madurai, Madurai-625020 PAN ADHPN5507B Appellant(s) Vs Assistant Commissioner of Income Tax International Taxation Circle, No.2, V.P.Rathnasamy Nadar Road, CR Building, Bibikulam, Madurai-625002 Respondent(s) TCA NO. 211 of 2024 For Appellant(s): Mr.T.Vasudevan For Respondent(s): Mrs.R.Hemalatha Senior Standing Counsel ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) Learned counsel for the appellant states that the appellant has availed Vivad Se Vishwas Scheme and Form -2 for quantification of arrears dated 01.01.2025 has also been issued, a copy of which is placed on file. Hence, he has instructions to withdraw this appeal. https://www.mhc.tn.gov.in/judis 2. Recording the aforesaid, this Tax Case (Appeal) is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 09-01-2025 sl TCA NO. 211 of 2024 To 1. Assistant Commissioner of Income Tax International Taxation Circle, No.2, V.P.Rathnasamy Nadar Road, CR Building, Bibikulam, Madurai-625002 https://www.mhc.tn.gov.in/judis

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