M/S.MADRAS GYMKHANA CLUB vs. THE ASSISTANT COMMISSIONER OF

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TCA/34/2016HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, upon a request made by the assessee's counsel, Mr. A.S. Sriraman, granted leave to withdraw the appeal. The reason for withdrawal was that the assessee had settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal was dismissed as withdrawn. No order was made as to costs. The specific findings of the ITAT or the grounds on which the appeal was filed before the High Court were not adjudicated upon due to the withdrawal.

What were the facts?

The assessee, M/s. Madras Gymkhana Club, filed an appeal before the High Court of Judicature at Madras against an order dated 19.06.2015 passed by the Income Tax Appellate Tribunal ('C' Bench, Chennai) in ITA No.533/Mds/2013. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent in the appeal was the Assistant Commissioner of Income Tax, Business Circle VI, Chennai. The appeal was listed for hearing on 01.07.2025.

What were the issues?

The Tribunal had to decide the appeal filed by M/s. Madras Gymkhana Club against the order of the Income Tax Appellate Tribunal. However, the specific grounds of appeal or the issues decided by the Tribunal are not recorded in the provided judgment. The present appeal before the High Court was for leave to withdraw. The assessee's counsel sought leave to withdraw the appeal. The revenue's contentions are not recorded in the judgment. No specific questions of law were framed or discussed in this order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.34 of 2016

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.07.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A.No.34 of 2016 M/s. Madras Gymkhana Club The Island Anna Salai

Chennai .. Appellant Vs. The Assistant Commissioner of Income Tax Business Circle VI

Chennai. .. Respondent Prayer : Appeal under Section 260A of the Income Tax Act against the order dated 19.06.2015 passed in ITA No.533/Mds/2013 on the file of the Income Tax Appellate Tribunal 'C' Bench, Chennai. For Appellant : Mr.A.S.Sriraman For Respondent : Mr.J.Narayanasamy Senior Standing Counsel __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 08:45:48 pm ) T.C.A.No.34 of 2016

JUDGMENT (Judgment of the Court was delivered by the Hon'ble Chief Justice) Mr.A.S.Sriraman seeks leave to withdraw the appeal since the assessee has settled the matter under Direct Tax Vivad Se Vishwas Scheme, 2024. 2. Appeal is dismissed as withdrawn. There shall be no order as to costs. (K.R.SHRIRAM, CJ) (SUNDER MOHAN,J.)

01.07.2025 Index : Yes/No Neutral Citation : Yes/No kpl To 1. The Assistant Commissioner of Income Tax Business Circle VI, Chennai. 2. Income Tax Appellate Tribunal 'C' Bench, Chennai. __________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 08:45:48 pm ) T.C.A.No.34 of 2016

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.34 of 2016

01.07.2025 __________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 08:45:48 pm )

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