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

TCA/37/2016HC Madras2025/MHC/102522 April 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned counsel for the appellant that the assessee was availing the ongoing Vivad Se Vishwas Scheme and consequently did not wish to pursue the appeals. Based on this submission, the High Court dismissed both Tax Case Appeals as withdrawn. The Court explicitly stated that the questions of law were left open to be decided in an appropriate matter. No costs were awarded. The operative direction was the dismissal of the appeals as withdrawn.

What were the facts?

The appeals were filed by M/s Madras Gymkhana Club (the assessee) against the orders of the Income Tax Appellate Tribunal, Chennai 'C' Bench. The appeals concerned Assessment Year 2009-2010 (ITA No.536/Mds/2013) and Assessment Year 2006-2007 (ITA No.1964/Mds/2010). The assessee's counsel informed the High Court that the assessee was availing the Vivad Se Vishwas Scheme and therefore did not wish to pursue these appeals. The appeals were filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

The High Court was to decide the appeals filed under Section 260A of the Income Tax Act, 1961. The specific questions of law were not detailed in the judgment as the appeals were withdrawn. The appellant (assessee) submitted that they were availing the Vivad Se Vishwas Scheme and therefore did not wish to pursue the appeals. The respondent (revenue) did not record any specific arguments as the matter was disposed of based on the assessee's submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

TC(A)No.37 of 2016

TC(A)No.39 of 2016

Read from the judgment's own cause title. This page is filed under one of them.

2025:MHC:1025 TC(A) Nos.37 & 39 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.04.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) Nos.37 & 39 of 2016 M/s Madras Gymkhana Club 'The Island', Anna Salai Chennai-600 002. PAN:AAATM7562R .. Appellant in both TC(A)s vs The Assistant Commissioner of Income Tax, Business Circle-VI Chennai. .. Respondent in both TC(A)s Prayer in TC(A)No.37 of 2016: Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai in ITA No.536/Mds/2013 for the Assessment Year 2009-2010, dated 19.06.2015. Prayer in TC(A)No.39 of 2016: Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'C' Bench, Chennai in ITA No.1964/Mds/2010 for the Assessment Year 2006-2007, dated 19.06.2015. (In both TC(A)s) For Appellant : Mr.S.Sridhar For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/04/2025 04:47:43 pm ) TC(A) Nos.37 & 39 of 2016 Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) 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. 2. Recording the aforesaid submission, these Tax Case (Appeals) 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]

22.04.2025 Index:No Speaking Order Neutral Citation:Yes sl To The Assistant Commissioner of Income Tax, Business Circle-VI Chennai. TC(A) Nos.37 & 39 of 2016 2/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/04/2025 04:47:43 pm )

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