SHRI KATRAKULAM SEBASTIAN VISUVASAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

TCA/258/2022HC Madras16 December 2024Bench: Honourable Mr Justice R. SURESH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned counsel for the appellant (assessee) seeking permission to withdraw the appeals. Based on this request, the Court dismissed both Tax Case Appeals as withdrawn. Consequently, the connected miscellaneous petition was also closed. No costs were awarded. The judgment does not record any decision on the merits of the original appeals before the Tribunal.

What were the facts?

The assessee, Shri Katrakulam Sebastian Visuvasam, filed two appeals (T.C.A.Nos.258 and 259 of 2022) before the High Court of Judicature at Madras. These appeals were filed under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, dated 15.12.2021 in I.T.A.Nos.2 and 3 of 2019. The respondent in both appeals was The Assistant Commissioner of Income Tax, Non Corporate Circle 2, Coimbatore. A connected miscellaneous petition (C.M.P.No.14349 of 2022) was also filed.

What were the issues?

The High Court was to decide whether to entertain the appeals filed by the assessee against the order of the Income Tax Appellate Tribunal. The assessee's counsel sought permission to withdraw the appeals, as recorded by an endorsement in the court bundle. The revenue did not present any arguments as the appeals were withdrawn by the assessee.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.258 and 259 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.12.2024 CORAM THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case Appeal Nos.258 & 259 of 2022 and C.M.P.No.14349 of 2022 Shri Katrakulam Sebastian Visuvasam ... Appellant in both cases Vs. The Assistant Commissioner of Income Tax Non Corporate Circle 2, Coimbatore. ... Respondent in both cases Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai, dated 15.12.2021 in I.T.A.Nos.2 and 3 of 2019. ----- For Appellant : Mr.Logesh.G for Mr.R.Sivaraman For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel https://www.mhc.tn.gov.in/judis T.C.A.Nos.258 and 259 of 2022 R.SURESH KUMAR, J. AND C.SARAVANAN, J. KST J U D G M E N T (Delivered by R.SURESH KUMAR,J.) Learned counsel for the appellant seeks permission to withdraw the appeals and has made an endorsement in the court bundle. 2. Recording the same, these appeals are also dismissed as withdrawn. No costs. Consequently, connected miscellaneous petition is closed. (R.S.K.,J.) (C.S.N.,J.) 16.12.2024 NCS : Yes/No Index : Yes/No KST To The Income Tax Appellate Tribunal Chennai 'B' Bench. T.C.A.Nos.258 and 259 of 2022 https://www.mhc.tn.gov.in/judis

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