Ravikumar Dhandania vs. The Income Tax Officer

TCA/273/2022HC Madras20 September 2022Bench: Hon`ble Mr Justice S. VAIDYANATHAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present Tax Case Appeal filed by the appellant was premature and therefore not maintainable. The reasoning was based on the fact that the appellant had filed a miscellaneous application before the ITAT to rectify an alleged error apparent on the face of the record in the ITAT's order. The Court decided not to express any opinion on the merits of the case. The appeal was dismissed with liberty granted to the appellant to approach the High Court again after the miscellaneous petition filed before the ITAT is disposed of, if the appellant is so advised. No costs were awarded.

What were the facts?

The appellant, Ravikumar Dhandania, filed a Tax Case Appeal (TCA) under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 31.03.2022 passed by the Income Tax Appellate Tribunal (ITAT), 'A' Bench, Chennai, in ITA No. 1793/CHNY/2018. The ITAT's order had dismissed the appeal filed by the appellant. The appellant's counsel informed the High Court that a miscellaneous application had been filed before the ITAT on 28.07.2022, seeking rectification of an apparent error on the face of the record in the ITAT's order. The appellant sought time to await the outcome of this application.

What were the issues?

1. Whether the Tax Case Appeal filed before the High Court is maintainable in light of a pending miscellaneous application before the ITAT seeking rectification of the impugned order. The assessee (appellant) contended that an error apparent on the face of the record existed in the ITAT's order and that a miscellaneous application had been filed before the ITAT to rectify this mistake. Therefore, the assessee sought time to report the outcome of this application. The revenue (respondent) did not record any specific arguments in the judgment regarding the maintainability of the appeal or the pending application.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A. No. 273 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.09.2022 CORAM THE HON'BLE MR. JUSTICE S. VAIDYANATHAN AND THE HON'BLE MR. JUSTICE C. SARAVANAN T.C.A. No. 273 of 2022 Ravikumar Dhandania ..Appellant Vs. The Income Tax Officer, Ward – 1 (4), Salem – 636 007. ..Respondent Prayer: Tax CaseAppeal under Section 260A of Income Tax Act, 1961 as against the order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai dated 31.03.2022 in I.T.A. No. 1793/CHNY/2018. For Appellant :: Ms.S. Sree Lakshmi Valli For Respondent :: Mr.M. Swaminathan, Sr. Standing Counsel 1\4 https://www.mhc.tn.gov.in/judis T.C.A. No. 273 of 2022 J U D G M E N T S. VAIDYANATHAN,J. AND C. SARAVANAN,J. The appellant has filed this appeal against the impugned order dated 31.03.2022 in I.T.A. No. 1793/Chny/2018. By the impugned order, the Tribunal has dismissed the appeal filed by the appellant herein. 2. When the case was taken up for hearing today, the learned counsel for the appellant submitted that there is an error apparent on the face of record in the impugned order and therefore, a miscellaneous application has been filed before the Tribunal on 28.07.2022 to rectify the mistake. Learned counsel for the appellant therefore seeks time to report the outcome of the miscellaneous petition. 3. We are of the view that the present appeal filed by the appellant, in the light of the miscellaneous application filed by the appellant before the Tribunal, is premature and therefore not maintainable. 2\4 https://www.mhc.tn.gov.in/judis T.C.A. No. 273 of 2022 Therefore, without expressing any opinion on merits, we are inclined to dismiss the appeal with liberty to approach this Court after the miscellaneous petition which is said to have been filed is disposed of by the Tribunal, if the appellant is so advised. Accordingly, the present tax case appeal stands dismissed. No costs. (S.V.N.J.) (C.S.N.J.) nv 20.09.2022 (Note to Office: Registry is directed to return the original impugned order to the appellant after retaining a xerox copy of the same.) 3\4 https://www.mhc.tn.gov.in/judis T.C.A. No. 273 of 2022 S. VAIDYANATHAN,J. AND C. SARAVANAN,J. nv T.C.A. No. 273 of 2022 20.09.2022 4\4 https://www.mhc.tn.gov.in/judis

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