G.CHANDRA vs. DEPUTY COMMISSIONER OF INCOM

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TCA/314/2019HC Madras17 July 2020Bench: HON'BLE MR.JUSTICE T.S.SIVAGNANAM3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant had forwarded an email stating the withdrawal of the Tax Case Appeal. Based on this communication, the Court ordered that the appeal stands dismissed as withdrawn. The substantial question of law that formed the basis of the appeal was expressly left open and not decided on its merits. No operative directions were issued regarding the assessment or any specific relief, as the appeal was disposed of on a procedural ground.

What were the facts?

The appellant, G. Chandra, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, challenging an order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 17.12.2018. This order pertained to Assessment Year 2013-14. The appeal was filed against the Deputy Commissioner of Income Tax, Circle 3(1), Tiruchirapalli. The procedural history leading to this appeal involves the ITAT's order which is now under challenge before the High Court.

What were the issues?

The primary issue before the High Court was whether to decide the Tax Case Appeal filed by the appellant, G. Chandra. The appellant's counsel forwarded an email indicating the withdrawal of the appeal. The judgment does not record any specific arguments made by either the appellant or the revenue regarding the merits of the case, as the appeal was withdrawn before any substantive arguments could be presented or considered. The substantial question of law, therefore, remained undecided.

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.314 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.07.2020 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.No.314 of 2019 G.Chandra .. Appellant Versus Deputy Commissioner of Income Tax, Circle 3(1), Tiruchirapalli. .. Respondent Prayer:- Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 17.12.2018 made in I.T.A.No.2256/Chny/2018 relating to the Asst Year 2013-14. For Appellant : Mr.V.S.Jayakumar For Respondent: Mr.M.Swaminathan JUDGMENT 1/3 http://www.judis.nic.in T.C.A.No.314 of 2019 [Order of the Court was made by

T.S.SIVAGNANAM

, J.]

The learned counsel appearing for the appellant has forwarded an E-mail, withdrawing the Tax Case Appeal. The said communication is placed on record and the Tax Case Appeal stands dismissed as withdrawn and the Substantial Question of Law is left open. (T.S.S.,J) (V.B.S.,J) 17.07.2020 sk Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order To Deputy Commissioner of Income Tax, Circle 3(1), Tiruchirapalli. T.S.SIVAGNANAM, J. 2/3 http://www.judis.nic.in T.C.A.No.314 of 2019 AND V.BHAVANI SUBBAROYAN, J. sk T.C.A.No.314 of 2019 17.07.2020 3/3 http://www.judis.nic.in

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