Bhaskari Madhavan vs. Income Tax Officer

TCA/257/2023HC Madras26 February 2025Bench: Honourable Mr Justice S. S. SUNDAR3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras recorded the submission of the learned counsel for the appellant that the appellant has been given the benefit of the Direct Tax Vivad Se Vishwas Scheme 2020 and has also been issued Form-II. Consequently, the appellant sought permission to withdraw the appeal. The Court, recording this submission, dismissed the Tax Case Appeal as withdrawn. No costs were awarded.

What were the facts?

The appeal was filed by Bhaskari Madhavan (the appellant) against an order of the Income Tax Appellate Tribunal, Chennai Bench, dated April 11, 2022, in ITA.No.572/CHNY/2020. The respondent was the Income Tax Officer, Non Corporate Ward 19(4), Chennai. The appellant sought permission to withdraw the appeal before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, given the appellant's eligibility and receipt of benefits under the Direct Tax Vivad Se Vishwas Scheme 2020. The appellant argued that they have been granted the benefit of the Vivad Se Vishwas Scheme 2020 and have received Form-II, and therefore, sought to withdraw the appeal. The revenue did not record any argument.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 257 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-02-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 257 of 2023 Bhaskari Madhavan No.6, Chellam Homes, First Floor, Kuberan Nagar, Velachery, Chennai-600 042. Appellant(s) Vs Income Tax Officer Non Corporate Ward 19(4), Chennai Respondent(s) TCA NO. 257 of 2023 For Appellant(s): R.Janakiraman T.Vasudevan G.Aniesh For Respondent(s): Mr.J.Narayanasamy, Senior Standing counsel Prayer:- Tax Case Appeal preferred under Section 260A of Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, ''A'' Bench, Chennai, dated 11.04.2022 in ITA.No.572/CHNY/2020. https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/03/2025 06:06:41 pm ) JUDGMENT (Judgment of the Court was delivered by the Hon'ble S.S.Sundar J.) 1. Learned counsel for the appellant states that the appellant has been given the benefit of Direct Tax Vivad Se Vishwas Scheme 2020 and Form-II has also been issued. Hence, he seeks permission of this Court to withdraw this appeal. 2. Recording the above submission of the learned counsel for the appellant, this Tax Case Appeal stands dismissed as withdrawn. No costs, (S.S.SUNDAR J.) (C.SARAVANAN J.) 26-02-2025 AP TCA NO. 257 of 2023 To 1. Income Tax Officer Non Corporate Ward 19(4), Chennai https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/03/2025 06:06:41 pm ) S.S.SUNDAR, J., AND C.SARAVANAN, J., AP TCA.No.257/2023 26.02.2025 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/03/2025 06:06:41 pm )

Recent GST High Court judgments

Search GST case law →