M/S COIMBATORE MULTIPURPOSE vs. THE INCOME TAX OFFICER,

TCA/25/2016HC Madras2024/MHC/397627 November 2024Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras recorded the endorsement made by the learned counsel for the appellant (assessee) stating that the appellant does not pursue the tax case appeals relating to assessment year 2010-11 and seeks withdrawal of the same. Accordingly, the High Court dismissed both tax case appeals as withdrawn. No costs were awarded. The principle derived is that an appellant has the right to withdraw their appeal, and the court will typically grant such a request, leading to the dismissal of the appeal without adjudication on merits.

What were the facts?

The appeals, T.C.(A)Nos. 25 & 26 of 2016, were filed by M/s. Coimbatore Multipurpose Social Service Society (the assessee) against the common order dated 21.08.2015 passed by the Income Tax Appellate Tribunal (ITAT), SMC Bench. The appeals pertain to the assessment year 2010-11. The respondent is the Income Tax Officer, Company Ward – I. The assessee's counsel made an endorsement before the High Court of Judicature at Madras stating that the appellant does not wish to pursue these appeals and seeks their withdrawal.

What were the issues?

1. Whether the appeals filed by the assessee against the order of the ITAT for assessment year 2010-11 should be dismissed as withdrawn, as requested by the assessee's counsel. This issue turns on the appellant's right to withdraw their appeal and the court's discretion in granting such withdrawal. Assessee's Contention: The assessee, through their learned counsel, has made an endorsement seeking withdrawal of the tax case appeals. Revenue's Contention: The judgment records no specific contention from the revenue regarding the withdrawal, but the court's order implies acceptance of the assessee's request.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2024:MHC:3976 T.C.(A)Nos.25 & 26 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.11.2024 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.(A)Nos.25 and 26 of 2016 M/s.Coimbatore Multipurpose Social Service Society, P.B.No.6, Big Bazaar Street, Coimbatore – 641 001. .... Appellant in both T.C.(A)s vs The Income Tax Officer, Company Ward – I, 1st Floor, 63, Race Course Road, Coimbatore – 641 018. .... Respondent in both T.C.(A)s Common Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against common order dated 21.08.2015 made in I.T.A.No.1965/Mds/2014 and 2222/Mds/2014 on the file of the Income Tax Appellate Tribunal, SMC Bench, in respect of assessment year 2010- 11. In both T.C.(A)s For Appellant : Mr.A.S.Sriraman For Respondent : Ms.V.Pushpa Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis T.C.(A)Nos.25 & 26 of 2016 Dr.ANITA SUMANTH,J. AND G.ARUL MURUGAN,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Mr.A.S.Sriraman, learned counsel for the appellant makes an endorsement to the effect that the appellant does not pursue these tax case (appeals) relating to assessment year 2010-11 and seeks withdrawal of the same. 2. Recording the aforesaid, these tax case (appeals) are dismissed as withdrawn. No costs. [A.S.M., J] [G.A.M., J] sl

27.11.2024 Index:Yes/No Neutral Citation:Yes Speaking order To The Income Tax Officer, Company Ward – I, 1st Floor, 63, Race Course Road, Coimbatore – 641 018. T.C.(A)Nos.25 and 26 of 2016 2/2 https://www.mhc.tn.gov.in/judis

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