M/S. MOSMETRO INDIA PVT LTD., vs. ASSESSING OFFICER

TCA/320/2018HC Madras22 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the Tax Case Appeal had become infructuous. This decision was based on the submission made by the learned counsel for the appellant that the main appeal, I.T.A.No.3029/Chny/2017, had already been disposed of. Consequently, the High Court dismissed the present appeal as infructuous, without any costs. The connected miscellaneous petition was also closed. The reasoning was purely procedural; since the underlying appeal was no longer pending, the appeal against its order was rendered moot. The ratio decidendi is that an appeal filed against an order that has subsequently been disposed of is itself infructuous and liable for dismissal on that ground. No specific issue regarding the merits of the assessment year 2013-14 was decided.

What were the facts?

The appellant, M/s.Mosmetro India Private Limited, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 09.03.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chennai 'D' Bench, in S.P.No.28/Chny/2018, which was in relation to I.T.A.No.3029/Chny/2017 for the assessment year 2013-14. The respondent was the Assessing Officer, Deputy Commissioner of Income Tax, Corporate Circle-4(1), Chennai. The appeal was listed for hearing on 22.11.2019.

What were the issues?

The primary issue before the High Court was whether the Tax Case Appeal filed by the appellant had become infructuous. The appellant's counsel submitted that the main appeal (I.T.A.No.3029/Chny/2017) had already been disposed of, rendering the present appeal redundant. The revenue did not present any arguments as the appeal was dismissed on procedural grounds. The question of law, if any, turned on the consequence of the main appeal being disposed of on the maintainability of the present appeal. The appellant relied on the fact of the main appeal's disposal, while the revenue's stance was not recorded as they did not contest the dismissal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.320 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.320 of 2018 and C.M.P.No.6373 of 2018 M/s.Mosmetro India Private Limited, 88/150, Dharma Towers, Second Floor, Room No-9, Nelson Manikam Road, Choolaimedu, Chennai-94. ... Appellant Vs Assessing Officer, Deputy Commissioner, of Income Tax, Corporate Circle-4(1) 121, MG Road, Nungambakkam, Chennai - 34, Tamil Nadu. ...Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against the order dated 09.03.2018 in S.P.No.28/Chny/2018 in I.T.A.No.3029/Chny/2017 on the file of the Income Tax Appellate Tribunal Chennai 'D' Bench for the assessment year 2013-14. For Appellant : Mr.K.Senguttuvan For Respondent : Mr.Karthik Ranganathan, Senior Standing Counsel. 1/2 http://www.judis.nic.in T.C.A.No.320 of 2018

N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) When the matter is called today, the learned Counsel for the appellant submitted that the main wappeal itself has been disposed of and therefore, the present appeal has become infructuous and produced a copy of the order. 2.Hence, in view of the order passed in I.T.A.No.3029/Chny/2017, this appeal is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed.

(N.K.K.,J.) (P.V.,J.) 22.11.2019 ay To Assessing Officer, Deputy Commissioner, of Income Tax, Corporate Circle-4(1) 121, MG Road, Nungambakkam, Chennai - 34, Tamil Nadu. T.C.A.No.320 of 2018 and C.M.P.No.6373 of 2018 2/2 http://www.judis.nic.in

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