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

TCA/35/2016HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the assessee's request to withdraw the appeal. The Court noted that the assessee had settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. Consequently, the appeal was dismissed as withdrawn. There was no order as to costs. The principle derived from this decision is that appeals can be withdrawn if the underlying dispute has been resolved through a settlement scheme, and the court will permit such withdrawal without delving into the merits of the original appeal.

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.534/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 matter was listed for hearing before the Division Bench of the High Court.

What were the issues?

1. Whether the appeal filed by the assessee is to be dismissed as withdrawn? The assessee, through their counsel, sought leave to withdraw the appeal. The reason provided for withdrawal was that the assessee had settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. The revenue did not record any specific arguments against the withdrawal, implicitly accepting the assessee's submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.35 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.35 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.534/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.35 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.35 of 2016

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.35 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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