KALAIGNAR TV PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER O

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TCA/25/2023HC Madras27 January 2023Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon hearing the submission from the learned senior counsel for the appellant (assessee), granted permission to withdraw the tax case appeal. The court recorded that an endorsement to this effect was made in the court bundle. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The court did not decide any substantive issues on merits as the appeal was withdrawn by the assessee. The liberty was granted to approach the Income Tax Appellate Tribunal for clarification, implying that the underlying dispute, if any, might be pursued further before the Tribunal.

What were the facts?

The assessee, M/s. Kalaignar TV Private Limited, filed a tax case appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal was against an order passed by the Income Tax Appellate Tribunal, Chennai, 'A' Bench, dated 08.09.2022 in I.T.A.No.473/Chny/2020. The revenue was represented by the Assistant Commissioner of Income Tax, Non-Corporate Circle - 20(1). The appeal was listed for hearing before a division bench of the High Court.

What were the issues?

The primary issue before the High Court was whether to proceed with the hearing of the tax case appeal filed by the assessee against the order of the Income Tax Appellate Tribunal. The assessee, through their senior counsel, sought permission to withdraw the appeal. The assessee's contention was that they wished to approach the Income Tax Appellate Tribunal for clarification. No specific arguments were recorded for the revenue regarding the withdrawal request.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A. No. 25 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.01.2023 CORAM THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.A. No. 25 of 2023 M/s. Kalaignar TV Private Limited No.367/369, Anna Salai Teynampet, Chennai-600 018.

.. Appellant

Versus The Assistant Commissioner of Income Tax Non-Corporate Circle - 20(1) Ayakar Bhawan - Annexe Building No.121, MG Road, Nungambakkam Chennai - 600 034. .. Respondent

This tax case appeal is preferred under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai, 'A' Bench, dated 08.09.2022 in I.TA.No.473/Chny/2020. For Appellant : Mr. P.Wilson Senior Counsel for M/s. R.Sandeep Bagmar For Respondent : Mr. M.Swaminathan 1/4 https://www.mhc.tn.gov.in/judis T.C.A. No. 25 of 2023 Standing Counsel J U D G M E N T (Judgement was delivered by R.MAHADEVAN, J.) When the matter was taken up for hearing, the learned senior counsel for the appellant sought permission of this Court to withdraw this tax case appeal with liberty to approach the Income Tax Appellate Tribunal concerned for clarification. An endorsement has also been made to that effect in the court bundle. 2. Recording the aforesaid submission and endorsement made on the side of the appellant, liberty is granted and the appeal is dismissed as withdrawn. No costs. [R.M.D., J.] [M.S.Q., J.] 27.01.2023 Index : Yes/No Neutral Citation : Yes/No Speaking/Non-Speaking Order Maya 2/4 https://www.mhc.tn.gov.in/judis T.C.A. No. 25 of 2023 To 1.The Assistant Commissioner of Income Tax Non-Corporate Circle - 20(1) Ayakar Bhawan - Annexe Building No.121, MG Road, Nungambakkam Chennai - 600 034.

2.The Income Tax Appellate Tribunal, 'A' Bench, Chennai 3/4 https://www.mhc.tn.gov.in/judis T.C.A. No. 25 of 2023 R. MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. Maya

T.C.A. No. 25 of 2023 Dated : 27.01.2023 4/4 https://www.mhc.tn.gov.in/judis

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