VANDANA B DOLIA vs. THE INCOME TAX OFFICER

TCA/272/2021HC Madras22 April 2021Bench: Hon`ble Mr Justice M.DURAISWAMY5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the Direct Tax Vivad Se Vishwas Act, 2020, was enacted to provide for the resolution of disputed tax. The learned counsel for the appellant/assessee informed the Court that the assessee had already been issued with Form-3 on 30.12.2020, under the said Act, and sought permission to withdraw the appeal. In view of this submission, the High Court dismissed the Tax Case Appeal as withdrawn. The Court did not decide the substantial question of law framed for consideration. No costs were awarded.

What were the facts?

The assessee, Vandana B Dolia, filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Madras "B" Bench, dated 29.08.2018. This order pertained to the assessment year 2014-15. The appeal was filed under Section 260A of the Income Tax Act, 1961. The ITAT had dismissed the assessee's appeal before it without condoning a delay of 6 days in filing. The High Court was hearing the appeal against the ITAT's order. The assessee's counsel informed the court that the assessee had availed the Direct Tax Vivad Se Vishwas Act, 2020, and had been issued Form-3 on 30.12.2020.

What were the issues?

1. Whether, under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in dismissing the appeal filed by the appellant without condoning a 6-day delay in filing the appeal? (Question of law/mixed law and fact, turning on the discretion of the Tribunal to condone delay). Assessee's Contention: The assessee's counsel sought permission to withdraw the appeal before the High Court, stating that the assessee had availed the Direct Tax Vivad Se Vishwas Act, 2020, and had been issued Form-3. Revenue's Contention: The judgment records no specific contention from the revenue regarding the substantial question of law. The revenue was represented by its Senior Standing Counsel.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Tax Case Appeal No.272 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Tax Case Appeal No.272 of 2021 Vandana B Dolia No.38, Errabalu Chetty Street, Chennai – 600 001.

... Appellant Vs.

The Income Tax Officer, Non Corporate Ward 12(5) Chennai – 600 001. ... Respondent

Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "B" Bench, dated 29.08.2018 passed in I.T.A.No.2724/Chny/2017, Assessment Year 2014-15. For Appellant : Mr.N.V.Balaji For Respondent : Mr.M.Swaminathan

Senior Standing Counsel Page 1/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.272 of 2021 J U D G M E N T (Delivered by M.DURAISWAMY, J.) This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 29.08.2018 passed by the Income Tax Appellate Tribunal, Madras "B" Bench, ('the Tribunal' for brevity) in I.T.A.No.2724/Chny/2017 for the assessment year 2014-15. The appellant/assessee has raised the following Substantial Question of Law in the above appeal: "Whether under the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in dismissing the appeal filed by the appellant without condoning 6 days delay in filing the appeal?” 2. We have heard Mr.N.V.Balaji, learned counsel for the appellant/assessee and Mr.M.Swaminathan, learned Senior Standing Counsel for the respondent/Revenue. 3. It may not be necessary for this Court to decide the Substantial Question of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Page 2/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.272 of 2021 Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 4. We are informed by the learned counsel for the appellant/ assessee that the assessee had already been issued with Form-3 on 30.12.2020 and the learned counsel for the appellant seeks permission of this Court to withdraw the appeal. 5. In view of the submission made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs. [M.D., J.] [K.R., J.] 22.04.2021

Index : Yes/No

Internet : Yes

mkn To Page 3/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.272 of 2021 1. Income Tax Appellate Tribunal, Madras "B" Bench 2.The Income Tax Officer, Non Corporate Ward 12(5) Chennai – 600 001. Page 4/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.272 of 2021 M. DURAISWAMY, J. and KRISHNAN RAMASAMY, J. mkn Tax Case Appeal No.272 of 2021

22.04.2021 Page 5/5 https://www.mhc.tn.gov.in/judis/

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