YEDLA SUDHAKAR vs. THE INCOME TAX OFFICER

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TCA/346/2023HC Madras03 March 2025Bench: Honourable Mr Justice S. S. SUNDAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel for the appellant. Based on this submission, the Court noted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024, and Form-II had been issued. Consequently, the appellant sought permission to withdraw the appeals. The Court, in its order, stated that recording the submission made by the learned counsel for the appellant, the Tax Case Appeals are dismissed as withdrawn. There was no decision on the merits of the original appeals, as they were withdrawn by the appellant. The operative direction was to dismiss the appeals as withdrawn, with no order as to costs.

What were the facts?

The appellant, Yedla Sudhakar, filed two Tax Case Appeals (T.C.A.Nos.346 and 347 of 2023) before the High Court of Judicature at Madras. These appeals were filed under Section 260A of the Income Tax Act, 1961, challenging orders passed by the Income Tax Appellate Tribunal, Madras "A" Bench. The specific orders under challenge were dated 03.08.2022 in I.T.A.No.823/CHNY/2020 and 28.02.2007 in I.T.A.No.824/CHNY/2020. The respondent in both appeals was the Income Tax Officer, Non-Corporate Ward - 23 (3), Chennai. The appeals were listed for hearing on 03.03.2025.

What were the issues?

1. Whether the appeals filed by the appellant are to be dismissed as withdrawn, given the appellant's submission of availing the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 and issuance of Form-II. Assessee's Contention: The learned counsel for the appellant submitted that the appellant has availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024, and Form-II has been issued. Consequently, the appellant seeks permission to withdraw these appeals. Revenue's Contention: No specific contention was recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.346 amd 347 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.03.2025 CORAM THE HONOURABLE MR. JUSTICE S.S.SUNDAR and THE HONOURABLE MR. JUSTICE C.SARAVANAN Tax Case (Appeal) Nos.346 and 347 of 2023 Yedla Sudhakar ... Appellant Vs. The Income Tax Officer, Non-Corporate Ward - 23 (3), No.121, Nungambakkam High Road, Income Tax Department, Chennai. ... Respondent in both Appeals Prayer in T.C.A.No.346 of 2023: The Tax Case Appeal is filed under Section 260A of Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras "A" Bench, dated 03.08.2022 passed in I.T.A.No.823/CHNY/2020. Prayer in T.C.A.No.347 of 2023: The Tax Case Appeal is filed under Section 260A of Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras "A" Bench, dated 28.02.2007 passed in I.T.A.No.824/CHNY/2020. Page 1/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/03/2025 04:27:03 pm ) T.C.A.Nos.346 amd 347 of 2023 For Appellant : Mr.A.S.Sriraman in both Appeals For Respondent : Mr.T.Ravi Kumar in both Appeals Senior Standing Counsel - - - - - JUDGMENT (Judgment of the Court was delivered by S.S. SUNDAR, J.) Today when the matters are taken up for hearing, the learned counsel appearing for the appellant submits that the appellant has availed the benefit under the Direct Tax Vivad Se Vishwas Scheme, 2024 and Form-II has also been issued. Hence, he seeks permission of this Court to withdraw these appeals. 2. Recording the submission made by the learned counsel appearing for the appellant, these Tax Case Appeals are dismissed as withdrawn. There shall be no order as to costs.

(S.S.S.R., J.) (C.S.N., J.) 03.03.2025 ASI Page 2/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/03/2025 04:27:03 pm ) T.C.A.Nos.346 amd 347 of 2023 To 1. The Income Tax Officer, Non-Corporate Ward - 23 (3), No.121, Nungambakkam High Road, Income Tax Department, Chennai. 2. The Income Tax Appellate Tribunal, Madras "A" Bench. Page 3/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/03/2025 04:27:03 pm ) T.C.A.Nos.346 amd 347 of 2023 S.S. SUNDAR, J. and C. SARAVANAN, J. ASI Tax Case (Appeal) Nos.346 and 347 of 2023 03.03.2025 Page 4/4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/03/2025 04:27:03 pm )

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