M/S. PANASONIC INDIA PVT. LTD. vs. THE ASSISTANT COMMISSIONER

TCA/341/2016HC Madras2025/MHC/113828 April 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the appellant that they were availing the Vivad Se Vishwas Scheme and therefore did not wish to pursue the appeals. Accordingly, the Court dismissed the Tax Case (Appeals) relating to assessment years 2008-09 and 2009-10 as withdrawn. The Court explicitly stated that the questions of law remain open to be decided in an appropriate matter. No costs were awarded. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by M/s. Panasonic Life Solutions Private Limited (the appellant) against the orders of the Income Tax Appellate Tribunal (ITAT), Chennai 'D' Bench. The assessment years involved were 2008-09 and 2009-10. The appeals were filed under Section 260A of the Income Tax Act, 1961. The appellant sought to amend the cause title of the appeals. The appellant stated that they were availing the Vivad Se Vishwas Scheme and therefore did not wish to pursue these appeals.

What were the issues?

1. Whether the appeals filed by the appellant under Section 260A of the Income Tax Act, 1961, for assessment years 2008-09 and 2009-10, should be dismissed as withdrawn, given the appellant's participation in the Vivad Se Vishwas Scheme. Assessee's Contention: The appellant submitted that they are availing the ongoing Vivad Se Vishwas Scheme and consequently do not wish to pursue these appeals. Revenue's Contention: No specific contention is recorded for the revenue in the judgment provided.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2025:MHC:1138 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28.04.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) Nos.341 and 342 of 2016 and CMP Nos.10025 and 10026 of 2025 M/s.Panasonic Life Solutions Private Limited 12th Floor, Ambience Towers, Ambience Island, NH-8, Gurgaon – 122 001 (Appellant amended vide this order) .. Appellant in both TC(A)s vs The Assistant Commissioner of Income Tax, Company Circle-V (1), Chennai – 600 034. .. Respondent in both TC(A)s Common Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against the Orders of the Income Tax Appellate Tribunal, Chennai 'D' Bench, Chennai in ITA Nos.476 & 477/Mds/2015 for the Assessment Years 2008-09 and 2009-10, dated 09.03.2016. (In both TC(A)s) For Appellant : Ms.L.Maithili For Respondent : Mr.T.Ravikumar Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/05/2025 06:10:01 pm ) Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) CMP Nos.10025 and 10026 of 2025 seeking to amend the cause title is ordered. 2. Learned counsel for the appellant submits that the appellant is availing the on-going Vivad Se Vishwas Scheme and hence does not pursue these appeals. 3. Recording the aforesaid submission, these Tax Case (Appeals) relating to assessment years 2008-09 and 2009-10 are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. [A.S.M., J] [C.K., J]

28.04.2025 Index:Yes/No Speaking Order Neutral Citation:Yes sl Note: Registry is directed to make necessary amendments in the cause title. To The Assistant Commissioner of Income Tax, Company Circle-V (1), Chennai. TC(A) Nos.341 and 342 of 2016 and CMP Nos.10025 and 10026 of 2025 2/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/05/2025 06:10:01 pm )

Recent GST High Court judgments

Search GST case law →