The Principal Commissioner o vs. ESPN Digital Media (India) P

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TCA/316/2022HC Madras2022/MHC/83314 November 2022Bench: Hon`ble Mr Justice S. VAIDYANATHAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellant (Revenue) submitted that he was not pressing the tax case appeal and had made an endorsement to that effect. Consequently, the High Court dismissed the tax case appeal as not pressed. No costs were awarded. The judgment does not contain any findings on the merits of the case or the underlying issues that might have been before the Tribunal. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bangalore (the Revenue) against an order dated 04.05.2022 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, Chennai. The assessee is M/s. ESPN Digital Media (India) Pvt. Ltd. The appeal is filed under Section 260-A of the Income Tax Act, 1961. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is not detailed.

What were the issues?

The Tribunal was not required to decide any substantive issues as the appeal was not pressed. The primary question before the High Court was whether the Tax Case Appeal filed by the Revenue should be entertained. The Revenue's contention, as presented by its learned counsel, was that it was not pressing the appeal. The judgment does not record any specific arguments or contentions from the assessee.

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. 316 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14.11.2022 CORAM THE HON'BLE MR. JUSTICE S. VAIDYANATHAN AND THE HON'BLE MR. JUSTICE C. SARAVANAN T.C.A. No. 316 of 2022 The Principal Commissioner of Income Tax, Bangalore. ..Appellant Vs. M/s. ESPN Digital Media (India) Pvt. Ltd., Unit No. A2, A Wing, 3rd Floor, Divyasree Chambers, 'O' Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC2534R. ..Respondent Prayer: Tax Case Appeal under Section 260-A of the Income Tax Act, 1961 as against the order dated 04.05.2022 in I.T.A. No. 1070/Chny/2018 of Income Tax Appellate Tribunal, Madras "A" Bench, Chennai. S. VAIDYANATHAN,J. AND C. SARAVANAN,J. nv https://www.mhc.tn.gov.in/judis T.C.A. No. 316 of 2022 For Appellant :: Mr.T. Ravikumar J U D G M E N T S. VAIDYANATHAN,J. AND C. SARAVANAN,J. Learned counsel for the appellant submits that he is not pressing the tax case appeal and he has also made an endorsement to that effect. Accordingly, the tax case appeal is dismissed as not pressed. No costs. (S.V.N.J.) (C.S.N.J.) nv 14.11.2022 T.C.A. No. 316 of 2022 https://www.mhc.tn.gov.in/judis

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