B.LAKSHMANAN vs. THE ASSISTANT COMMISSIONER O

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TCA/35/2019HC Madras11 September 2020Bench: Hon`ble Mr Justice T. S. SIVAGNANAM5 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded a letter circulated by the learned counsel for the appellant/assessee, stating the assessee's instruction to withdraw the Tax Case Appeal. The assessee, after discussion with their legal team and Chartered Accountants, decided to withdraw the appeal filed against the ITAT's order for AY 2010-11. Consequently, the High Court, by recording this statement, dismissed the Tax Case Appeal as withdrawn. No costs were awarded. The specific grounds or merits of the original appeal were not adjudicated upon.

What were the facts?

The assessee, B. Lakshmanan, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal challenged an order passed by the Income Tax Appellate Tribunal, 'B' Bench, Chennai, dated December 23, 2016, pertaining to Assessment Year 2010-11. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The respondent in the appeal was the Assistant Commissioner of Income Tax, Business Circle VI, Chennai. The High Court was to hear the appeal, which was listed for that purpose.

What were the issues?

The High Court was to decide the Tax Case Appeal filed by the assessee. However, the judgment does not record any specific questions of law or mixed law and fact that the Tribunal had to decide, nor does it detail the arguments presented by either the assessee or the revenue. The primary procedural development recorded is the assessee's subsequent decision to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.No.35 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 11.09.2020 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.No.35 of 2019 B.Lakshmanan .. Appellant Versus The Assistant Commissioner of Income Tax, Business Circle VI Chennai 600 034. .. Respondent Prayer:- Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, ''B'' Bench, Chennai dated 23.12.2016 in I.T.A.No.1293/Mds/2016. For Appellant : Mr.R.Sivaraman For Respondent: Mr.J.Narayanasamy Senior Standing Counsel 1/5 http://www.judis.nic.in T.C.A.No.35 of 2019 JUDGMENT [Order of the Court was made by

T.S.SIVAGNANAM

, J.]

We have heard Mr.R.Sivaraman, learned counsel for the appellant / assessee and Mr.J.Narayanasamy, learned Senior Standing counsel for the the respondent / Revenue. 2. The learned counsel for appellant / assessee has circulated a letter of the assessee via E-mail to the Registry stating the following: ''Under my instruction, you had filed Tax Case Appeal in the matter of B.Lakshmanan V. Assistant Commissioner of Income Tax before the Hon'ble High Court of Madras challenging the order in ITA.No.1293/Mds/2016 for the A.Y:2010-11 dated 23.12.2016. Upon discussion with my Legal Team and Chartered Accountants, I have decided to withdraw the Tax Case Appeal. Therefore, I kindly request you to take appropriate steps in the High Court registry to list the matter before the Court and withdraw the said Tax Case Appeal.'' 2/5 http://www.judis.nic.in T.C.A.No.35 of 2019 3. Recording the above statement, the Tax Case Appeal is dismissed as withdrawn. No costs. (T.S.S.,J) (V.B.S.,J) 11.09.2020 sk Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order To The Assistant Commissioner of Income Tax, Business Circle VI Chennai 600 034. 3/5 http://www.judis.nic.in T.C.A.No.35 of 2019 T.S.SIVAGNANAM, J. AND V.BHAVANI SUBBAROYAN, J. sk T.C.A.No.35 of 2019 4/5 http://www.judis.nic.in T.C.A.No.35 of 2019 11.09.2020 5/5 http://www.judis.nic.in

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