SENGODA GOUNDER NATARAJAN vs. THE INCOME TAX OFFICER

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TCA/287/2023HC Madras14 June 2023Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Tax Case Appeal stood dismissed as infructuous. This decision was based on the submission made by the appellant's counsel that a related appeal (T.C.A.No.286 of 2023) had been remanded to the ITAT for a fresh order, rendering the present appeal moot. The court accepted this submission and accordingly dismissed the appeal without costs. No specific legal provisions were discussed or interpreted in reaching this conclusion, as the dismissal was based on procedural grounds arising from a related matter.

What were the facts?

The appellant, Sengoda Gounder Natarajan, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal challenged an order dated 24.01.2023 passed by the Income Tax Appellate Tribunal (ITAT), Chennai Bench, in ITA No.1013/CHNY/2022. The respondent was the Income Tax Officer, Ward 2, Namakkal. The appellant's counsel submitted that in light of a related order passed in T.C.A.No.286 of 2023, which remanded the matter to the ITAT for a fresh order, the present appeal had become infructuous.

What were the issues?

The High Court was to decide whether the present appeal had become infructuous. The appellant's counsel argued that due to a remand order in a related appeal (T.C.A.No.286 of 2023) directing the ITAT to pass a fresh order, the current appeal had become infructuous. The judgment does not record any specific arguments from the revenue.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.287 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 14.06.2023 CORAM THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ T.C.A.No.287 of 2023 Sengoda Gounder Natarajan .. Appellant Vs. The Income Tax Officer Ward 2, Income Tax Department Namakkal

.. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 24.01.2023 passed in ITA No.1013/CHNY/2022 on the file of the Income Tax Appellate Tribunal, “C” Bench, Chennai and to set aside the same. For Appellant : Mr.S.Sridhar For Respondent : Mr.M.Swaminathan Senior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.287 of 2023 JUDGMENT [Judgment of the court was delivered by R.MAHADEVAN, J.] The learned counsel for the appellant submitted that in view of the order passed in T.C.A.No.286 of 2023 remanding the matter to the tribunal for passing order afresh, this appeal becomes infructuous. In such view of the matter, this tax case appeal stands dismissed as infructuous. No costs. [R.M.D., J.] [M.S.Q., J.] 14.06.2023 Index: Yes / No Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.287 of 2023 To 1.The Income Tax Officer Ward 2, Income Tax Department Namakkal 2.The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi 3.The Judicial Member The Income Tax Appellate Tribunal "C" Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.287 of 2023 R.MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. nsd T.C.A.No.287 of 2023 14.06.2023 4/4 https://www.mhc.tn.gov.in/judis

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