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

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TCA/38/2016HC Madras01 July 2025Bench: Honourable The CHIEF JUSTICE3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The reasoning was based on the settlement of the dispute under the Direct Tax Vivad Se Vishwas Scheme, 2024. The appeal was accordingly dismissed as withdrawn. No specific findings were made on the merits of the original dispute, and no principle of law was established or affirmed for future citation. The operative direction was to dismiss the appeal as withdrawn, with no order as to costs.

What were the facts?

The appeal was filed by M/s. Madras Gymkhana Club against an order dated 19.06.2015 passed by the Income Tax Appellate Tribunal ('C' Bench, Chennai). The respondent in the appeal was the Assistant Commissioner of Income Tax, Business Circle VI, Chennai. The appeal was filed under Section 260A of the Income Tax Act, 1961. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is also not detailed.

What were the issues?

The Tribunal was not required to decide any issues on merits. The sole matter before the High Court was the appellant's request to withdraw the appeal. The appellant's counsel sought leave to withdraw the appeal because the assessee had settled the matter under the Direct Tax Vivad Se Vishwas Scheme, 2024. The revenue did not record any arguments as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.38 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.38 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.1963/Mds/2010 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.38 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.38 of 2016

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

,J.

(kpl)

T.C.A.No.38 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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