D Senthil Kumar vs. The Assistant Commissioner Of Income Tax

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TCA/27/2024HC Madras01 April 2025Bench: Honourable Mr Justice S. S. SUNDAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in view of the submission made by the learned counsel for the appellant, dismissed the Tax Case Appeal as withdrawn. The court granted liberty to the appellant to pursue his application under the Direct Tax Vivad Se Vishwas Scheme 2024. No costs were imposed. The decision was based on the assessee's stated action of availing the Vivad Se Vishwas Scheme, which rendered the appeal before the High Court infructuous. The court did not decide on the merits of the original dispute that led to the appeal before the ITAT.

What were the facts?

The appeal was filed by the assessee, D. Senthilkumar, against an order of the Income Tax Appellate Tribunal (ITAT), Chennai, dated September 27, 2023, for Assessment Year 2011-12. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent is the Assistant Commissioner of Income Tax. The matter was listed before the High Court of Judicature at Madras for withdrawal at the instance of the learned counsel for the appellant. The appellant's counsel submitted that the assessee had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and had received Form-II.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant consequent to availing the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024, as per Section 260A of the Income Tax Act, 1961. Assessee's Contention: The learned counsel for the appellant submitted that the appellant/assessee had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and had received Form-II. Therefore, the appellant seeks permission to withdraw the appeal. Revenue's Contention: No specific arguments were recorded for the revenue in this judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.27 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 01.04.2025 CORAM : THE HONOURABLE MR. JUSTICE S.S. SUNDAR AND THE HONOURABLE MR. JUSTICE C. SARAVANAN T.C.A.No.27 of 2024 D.Senthilkumar ... Appellant Vs. The Assistant Commissioner of Income Tax, Circle – II, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. .. Respondent Prayer : Tax Case Appeal filed under Section 260A of Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal “C” Bench, Chennai, in I.T.A.No.1210/Chny/2017, dated 27.09.2023 for AY 2011-12. For Appellant : Mr.A.S.Sriraman For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel Page 1 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/04/2025 01:24:01 pm ) T.C.A.No.27 of 2024 J U D G M E N T (Judgment was delivered by S.S. SUNDAR, J.) Today, the matter is listed under the caption “for withdrawal” at the instance of the learned counsel for the appellant. Learned counsel appearing for the appellant submitted that the appellant/assessee had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and that the appellant has also received Form-II. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the Appeal. 2.In view of the submission made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn with liberty to the appellant to pursue his application under the Scheme. No costs. (S.S.S.R., J.) (C.S.N., J.) 01.04.2025 mkn Internet : Yes Index : Yes / No Page 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/04/2025 01:24:01 pm ) T.C.A.No.27 of 2024 Neutral Citation : Yes / No To 1.The Income Tax Appellate Tribunal, “C” Bench, Chennai. 2.The Assistant Commissioner of Income Tax, Circle – II, Income Tax Department, No.63, Race Course Road, Coimbatore – 641 018. Page 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/04/2025 01:24:01 pm ) T.C.A.No.27 of 2024 S.S. SUNDAR

, J.

and C. SARAVANAN, J. mkn T.C.A.No.27 of 2024 01.04.2025 Page 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 04/04/2025 01:24:01 pm )

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