M/S EAGLE APPARELS LLP vs. THE INCOME TAX OFFICER

TCA/29/2017HC Madras21 December 2020Bench: Hon`ble Dr Justice VINEET KOTHARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon being informed by the assessee's counsel that the assessee had sought settlement under the Vivad Se Vishwas Scheme 2020 and thus sought permission to withdraw the appeals, and with no objection from the Revenue's counsel, passed an order dismissing the Tax Case Appeals as withdrawn. The Court did not delve into the merits of the original appeals or the order of the Tribunal. The operative direction was to dismiss the appeals as withdrawn, with no costs awarded. No specific issues were decided on merits, and the matter was disposed of based on the parties' request for withdrawal.

What were the facts?

The assessee, M/s. Eagle Apparel LLP, filed Tax Case Appeals (T.C.A.) Nos. 29 and 30 of 2017 before the High Court of Judicature at Madras. These appeals were directed against an order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 18.8.2016, which was made in ITA No.817/Mds/2016 and C.O.No.70/Mds/2016. The appeals were filed under Section 260A of the Income Tax Act, 1961. The Revenue was represented by the Income Tax Officer, Corporate Ward 2(1), Chennai. The appeals were listed for hearing on 21.12.2020.

What were the issues?

1. Whether the assessee is permitted to withdraw the present Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961, in light of having approached the Department for settlement under the Vivad Se Vishwas Scheme 2020. Assessee's Contention: The assessee sought permission to withdraw the appeals as they had approached the Department for settlement of the dispute under the Vivad Se Vishwas Scheme 2020. Revenue's Contention: The Revenue, represented by the Senior Standing Counsel, had no objection to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Judgt. dt. 21.12.2020 in T.C.A.29 & 30/2017 Eagle Apparel LLP. v. ITO 1/2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.12.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE M.S.RAMESH Tax Case (Appeal) Nos.29 and 30 of 2017 M/s.Eagle Apparel LLP, 47 & 8, T.V.K.Industrial Estate, Guindy, Chennai 600 032. PAN: AAACE 1453E Appellant Vs. The Income Tax Officer, Corporate Ward 2(1), Chennai. Respondent Tax Case (Appeal) filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 18.8.2016 made in ITA No.817/Mds/2016 and C.O.No.70/Mds/2016. For Appellant : Mr.M.P.Senthilkumar For Respondent : Mr.Karthik Ranganathan, Senior Standing Counsel JUDGMENT (Delivered by DR.VINEET KOTHARI,J) Learned counsel Mr.M.P.Senthilkumar has submitted that the Assessee has approached the Department for settlement of the dispute under Vivad Se Vishwas Scheme 2020 and therefore, sought for permission of the court to withdraw the present Tax Case Appeals. https://www.mhc.tn.gov.in/judis/ Judgt. dt. 21.12.2020 in T.C.A.29 & 30/2017 Eagle Apparel LLP. v. ITO 2/2 DR.VINEET KOTHARI, J. and M.S.RAMESH, J ssk. 2. The learned Senior Standing Counsel Mr.Karthik Ranganathan appearing for the Respondent/Revenue has no objection for the same. 3. Accordingly, the Tax Case Appeals are dismissed as withdrawn. No costs. (V.K.,J.) (M.S.R.,J.) 21.12.2020 Index : Yes/No Internet : Yes/No ssk. To 1. Income Tax Appellate Tribunal, 'A' Bench, Chennai. 2. The Income Tax Officer, Corporate Ward 2(1), Chennai. 3. M/s.Eagle Apparel LLP, 47 & 8, T.V.K.Industrial Estate, Guindy, Chennai 600 032. T.C.(A) Nos.29 & 30/2017 https://www.mhc.tn.gov.in/judis/

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