THE COMMISSIONER OF INCOME TAX vs. VANDANA SURESH BHANDARI

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TCA/381/2021HC Madras03 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submissions made by the learned counsels for both sides. It was stated that the assessee had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024, submitted Form I, and received Form II and Form III, with payment intimation given to the assessee. Consequently, the learned senior standing counsel for the appellant department sought permission to withdraw the appeal. The Court, recording these submissions, dismissed the appeal as withdrawn. No costs were awarded. Liberty was preserved to the department to seek restoration of the appeal if, for any reason, the assessee failed to pay the amount under the scheme.

What were the facts?

This appeal, TCA No. 381 of 2021, was filed by the Commissioner of Income Tax, Chennai (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated March 19, 2020, in ITA No. 2854/Chny/2019. The respondent is Smt. Vandana Suresh Bhandari (the assessee). The appeal was filed under Section 260-A of the Income Tax Act, 1961. The matter came before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961, is to be dismissed as withdrawn, given the assessee's availing of the Direct Tax Vivad Se Vishwas Scheme, 2024. Contentions: Assessee: The assessee has availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024, submitted Form I, and received Form II and Form III. Payment intimation has been given to the assessee. Revenue: The learned senior standing counsel for the appellant department seeks permission of the Court to withdraw this appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

TCA NO. 381 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 381 of 2021 The Commissioner Of Income Tax Chennai ..Appellant Vs Smt Vandana Suresh Bhandari No.44/3 Narayana Mudali Street, Sowcarpet, Chennai-600079 ...Respondent Prayer : This Appeal is filed under Memorandum of Appeal under Section 260-A of the Income Tax Act 1961 against the order of the Income Tax Appellate Tribunal dated 19.03.2020 in ITA No. 2854/Chny/2019. For Appellant: Mr. T.Ravi Kumar For Respondent: M/s. G.Vardini Karthik JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsels appearing on either side state that the assessee has availed the benefit under Direct Tax Vivad Se Vishwas Scheme 2024 and submitted Form I and the assessee also received Form II. It is also represented that From III has been https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/04/2025 06:17:35 pm ) S.S.SUNDAR,J. and C.SARAVANAN, J. ak received and the payment intimation has been given to the assessee. Hence, the learned senior standing counsel appearing for the appellant department seeks permission of this Court to withdraw this appeal. 2. Recording the submissions made by the learned counsels on either side, this appeal is dismissed as withdrawn. No costs. In case, for any reason, the assessee has failed to pay the amount, liberty is preserved to the department to seek restoration of this appeal. (S.S.SUNDAR J.) (C.SARAVANAN J.) 03-03-2025 Index : Yes Internet :Yes/No ak TCA NO. 381 of 2021 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/04/2025 06:17:35 pm )

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