R. Jayakumar vs. The IncomeTax Officer

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TCA/295/2022HC Madras01 March 2023Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel had submitted a letter to the Registry seeking to withdraw the Tax Case Appeal. During the hearing, the learned counsel for the appellant formally requested permission to withdraw the appeal. Consequently, the High Court allowed the withdrawal. The appeal was dismissed as withdrawn, with no costs awarded. The connected Civil Miscellaneous Petition (C.M.P.) was also closed. No substantive issues regarding the Income Tax Act were adjudicated upon.

What were the facts?

The appellant, R. Jayakumar, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 11.04.2022 passed by the Income Tax Appellate Tribunal, "A" Bench, Chennai, in ITA No.2961/CHNY/2018. The respondent in the appeal was the Income Tax Officer, Non-Corporate Ward 13(3), Chennai. The appeal was listed before the court for withdrawal based on a letter submitted by the appellant's counsel to the Registry.

What were the issues?

The High Court was to decide whether to permit the withdrawal of the Tax Case Appeal. The appellant's counsel sought permission to withdraw the appeal. The respondent, represented by its Standing Counsel, did not record any specific arguments against the withdrawal in the judgment. No specific legal questions or provisions of the Income Tax Act were debated or decided upon by the court, as the matter was disposed of on a procedural basis.

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.295 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 01.03.2023 CORAM THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ T.C.A.No.295 of 2022 and C.M.P.No.17573 of 2022 R.Jayakumar 14, New Vinayagar Street Nanganallur, Chennai – 600 001 .. Appellant Vs. The Income Tax Officer Non-Corporate Ward 13(3) Chennai. .. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 11.04.2022 passed in ITA No.2961/CHNY/2018 on the file of the Income Tax Appellate Tribunal, “A” Bench, Chennai and to quash the same. For Appellant : Mr.P.Hari Babu For Respondent : Mr.Karthik Ranganathan Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.295 of 2022 JUDGMENT [Judgment of the court was delivered by R.MAHADEVAN, J.] Based on the letter dated 23.02.2023 given to the Registry by the learned counsel for the appellant, this tax case appeal is listed today under the caption "for withdrawal". 2.When the matter was taken up for hearing, the learned counsel for the appellant sought permission of this Court to withdraw this tax case appeal. 3.In view of the above, this tax case appeal stands dismissed as withdrawn. No costs. Connected C.M.P. is closed.

[R.M.D., J.] [M.S.Q., J.] 01.03.2023 Index: Yes / No Speaking order/ Non-speaking order Neutral Citation: Yes / No nsd Note: Issue copy of this order today. 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.295 of 2022 To 1.The Income Tax Officer Non-Corporate Ward 13(3) Chennai. 2.The Commissioner of Income Tax-14, Chennai. 3.The Income Tax Appellate Tribunal, "A" Bench, Chennai. 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.295 of 2022 R.MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. nsd T.C.A.No.295 of 2022 01.03.2023 4/4 https://www.mhc.tn.gov.in/judis

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