Ayishiathu Jailani vs. The Assistant Commissioner of Income Tax

TCA/274/2022HC Madras04 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 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at Madras, in view of the submission made by the learned counsel for the appellant, dismissed the Tax Case Appeal as withdrawn.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 did not decide on the merits of the case. The operative direction was to dismiss the appeal. No costs were imposed. The judgment does not record any specific reasoning beyond acknowledging the appellant's submission and the endorsement for withdrawal. The principle that can be cited is that an appeal can be withdrawn if the assessee has opted for and received benefits under a settlement scheme like the Vivad Se Vishwas Scheme.

What were the facts?

The appellant, Ayishiathu Jailani, filed a Tax Case Appeal before the High Court of Judicature at Madras, challenging an order passed by the Income Tax Appellate Tribunal ('A' Bench) in ITA No. 708/CHNY/2016, dated 03.08.2022. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent was the Assistant Commissioner of Income Tax, Non Corporate Circle-3, Chennai. The appellant sought permission to withdraw the appeal. The reason for withdrawal was that the appellant 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 Whether the appeal can be withdrawn by the appellant after availing the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024. Assessee's Contention: The learned counsel for the appellant submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and had received Form II. Therefore, the appellant sought permission to withdraw the appeal and made an endorsement to that effect. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 274 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 274 of 2022 Ayishiathu Jailani ..Appellant Vs The Assistant Commissioner of Income Tax Non Corporate Circle-3, Chennai. ..Respondent Prayer : Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal 'A ' Bench, in ITA No. 708/CHNY/2016, dated 03.08.2022. For Appellant : Mr. A.S.Sriraman For Respondent : Mr. T.Ravikumar Mrs.V.Pushpa JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) 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 the appellant also received Form II. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endoresement to that effect. https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:50 am ) S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the submission made by the learned counsel for the appellat, this Tax Case Appeal is dismissed as withdrawn. No costs. (S.S.SUNDAR J.) (C.SARAVANAN J.) 04-03-2025 Index : Yes/No Internet : Yes ak To The Assistant Commissioner of Income Tax Non Corporate Circle-3, Chennai. TCA NO. 274 of 2022 https://www.mhc.tn.gov.in/judis ( Uploaded on: 20/03/2025 11:23:50 am )

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