M/S.TESS vs. PRINCIPAL
What did the High Court hold?
The High Court held that the appeal had become infructuous. The reasoning was based on the submission by the assessee's counsel that relief had been obtained at the Assessing Authority level, making the present appeal before the High Court unnecessary. The Revenue's counsel had no objection to this submission. Consequently, the Court allowed the appeal to be withdrawn. The ratio decidendi is that an appeal that has become infructuous due to subsequent events or relief granted at an earlier stage can be permitted to be withdrawn. No specific issue was left undecided, as the appeal was disposed of on a procedural ground.
What were the facts?
The assessee, M/s. Tess Data Solutions Pvt. Ltd., filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal, Chennai. The appeal was filed against the Tribunal's order dated 28.02.2017 in I.T.A.No.1286/Mds/2016. The assessment years are not explicitly stated. The procedural history indicates that the assessee had obtained relief at the hands of the Assessing Authority, rendering the appeal before the High Court infructuous. The Revenue did not object to the withdrawal of the appeal.
What were the issues?
1. Whether the appeal filed by the assessee has become infructuous, necessitating its withdrawal? (Mixed question of law and fact, concerning the procedural status of the appeal). Assessee's contention: The assessee argued that since relief was granted by the Assessing Authority, the appeal filed against the Tribunal's order had become infructuous and sought permission to withdraw it. Revenue's contention: The Revenue had no objection to the assessee's request for withdrawal.
AI-generated summary — verify with the full judgment below
Order dt.27.07.2020 TCA No.350 of 2017 1/2 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.07.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY TCA No.350 of 2017 M/s. Tess Data Solutions Pvt. Ltd., No.lO, 10th East Cross Road, Gandhi Nagar, Vellore ... Appellant vs. Principal Commissioner of Income Tax-8, “Kannamma” Building, 6'"Floor, Anna Salai, Chennai ... Respondent Prayer ::- Appeal filed against the order of the Income Tax Appellate Tribunal, Chennai, B Bench, dated 28.02.2017 in I.T.A.No.1286/Mds/2016. For appellant : Mr.Suhrith Parthasarathy For respondent : Mr.M.Swaminathan ORDER (Made by DR.VINEET KOTHARI, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residence and the counsel, staff of the Court appearing from their respective residences. http://www.judis.nic.in Order dt.27.07.2020 TCA No.350 of 2017 2/2 DR.VINEET KOTHARI, J. and
KRISHNAN RAMASAMY, J. (tar) 2. The learned counsel for the appellant/ Assessee, Mr.Suhrith Parthasarathy, submits that since the Assessee has got the relief at the hands of the Assessing Authority, the present appeal against the order of the learned Tribunal has become infructuous and the same may be allowed to be withdrawn by the Assessee. 3. Mr.M.Swaminathan, learned counsel appearing for the respondent has no objection. 4. In view of the same, the appeal is dismissed as withdrawn. There is no order as to costs. (V.K.,J.) (K.R.,J.) 27.07.2020
kpl/tar To Principal Commissioner of Income Tax-8, “Kannammai” Building, 6'"Floor, Anna Salai, Chennai TCA No.350 of 2017 http://www.judis.nic.in
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