PARRY INFRASTRUCTURE CO. PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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TCA/25/2025HC Madras14 February 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of the submission made by the learned counsel for the appellant, dismissed the Tax Case Appeal as withdrawn. The Court noted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and received Form II on 23.01.2025, which formed the basis for the withdrawal request. The substantial questions of law that were the subject of the appeal were expressly left open by the Court. No costs were awarded.

What were the facts?

The appellant, Parry Infrastructure Co. Pvt Ltd, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order passed by the Income Tax Appellate Tribunal ('A' Bench) in ITA No. 1653/CHNY/2019, dated 03.07.2024. The respondent was the Deputy Commissioner of Income Tax, Corporate Circle – 5(1), Chennai. The appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and received Form II on 23.01.2025. Consequently, the appellant sought to withdraw the appeal.

What were the issues?

1. Whether the appeal filed under Section 260A of the Income Tax Act, 1961, can be withdrawn by the appellant after availing the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024. The appellant contended that having opted for and received Form II under the Direct Tax Vivad Se Vishwas Scheme 2024, they were entitled to withdraw the present appeal. The appellant's counsel made an endorsement to this effect. The revenue did not record any specific arguments in the judgment regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 25 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-02-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 25 of 2025 Parry Infrastructure Co. Pvt Ltd No.234, Dare House, NSC Bose Road, Parrys Corner, Chennai - 001. ..Appellant Vs The Deputy Commissioner Of Income Tax Corporate Circle – 5(1), Chennai. ..Respondent Prayer : Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal 'A ' Bench, in ITA No. 1653/CHNY/2019, dated 03.07.2024 For Appellant: Mr.R.Venkatanarayanan For M/s.Subbaraya Aiyar Padmanabhan For Respondent: M/s.V.Pushpa, Sr Standing Counsel JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsel appearing for the appellant submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and the appellant also received Form II on 23.01.2025. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endoresement to that effect. 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/03/2025 05:22:00 pm ) S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the submission made by the learned counsel for the appellat, this Tax Case Appeal is dismissed as withdrawn. However, the substantial questions of law are left open. No costs. (S.S.SUNDAR J.) (C.SARAVANAN J.) 14-02-2025 Index : Yes/No Internet : Yes ak To The Deputy Commissioner Of Income Tax Corporate Circle - 5(1), Chennai. TCA NO. 25 of 2025 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 07/03/2025 05:22:00 pm )

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