SMT.SAVARINAYAGI vs. THE INCOME TAX OFFICER

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TCA/214/2015HC Madras24 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court recorded the statement made by the learned counsel for the appellant that the appellant had availed the Vivad Se Vishwas Scheme and Form-2 dated 23.12.2024 had been issued. Based on this submission, the appellant wished to withdraw the appeal. The Court, in light of this, dismissed the Tax Case (Appeal) as withdrawn. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by Smt. Savarinayagi against an order of the Income Tax Officer, Business Ward XIV (4), Chennai, for the Assessment Year 2009-10. The appellant stated that she had availed the Vivad Se Vishwas Scheme and had been issued Form-2 dated 23.12.2024. Consequently, the appellant expressed a wish to withdraw the present appeal before the High Court.

What were the issues?

1. Whether the appeal can be dismissed as withdrawn based on the appellant's availing of the Vivad Se Vishwas Scheme and issuance of Form-2. Contentions: Assessee: The appellant stated that she had availed the Vivad Se Vishwas Scheme and received Form-2, and therefore wished to withdraw the appeal. Revenue: No specific contentions were recorded for the revenue in this judgment.

AI-generated summary — verify with the full judgment below

TCA NO. 214 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 214 of 2015 Smt.Savarinayagi No.7, Police Officers Colony, O Block, Anna Nagar East, Chennai 102 Appellant(s) Vs The Income Tax Officer Business Ward Xiv (4) 6th Flr, New Block, 121, Mahatma Gandhi Rd, Chennai 34 Respondent(s) TCA NO. 214 of 2015 For Appellant(s): Mr.T.Vasudevan For The Appellant. For Respondent(s): Mr.T. Ravikumar, Senior Standing Counsel For Respondent. Vide B/o Dt:10.09.2024 ========== Sole Respondent - The Income Tax Officer Business Ward Xiv (4) 6th Flr, New Block, 121, Mahatma Gandhi Rd, Chennai 34 JUDGMENT (Judgment of the Court was delivered 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 dated 23.12.2024 has been issued. Hence, the appellant wishes to withdraw this appeal. https://www.mhc.tn.gov.in/judis 2. Recording the aforesaid, this Tax Case (Appeal), relating to Assessment Year 2009- 10 is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 24-01-2025 TCA NO. 214 of 2015 To 1. The Income Tax Officer Business Ward Xiv (4) 6th Flr, New Block, 121, Mahatma Gandhi Rd, Chennai 34 https://www.mhc.tn.gov.in/judis

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