BHARATIYA NABHIKIYA VIDYUT NIGAM LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

TCA/401/2023HC Madras24 March 2026Bench: Honourable The CHIEF JUSTICE5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the subsequent developments stated in the appellant's letter dated 02.03.2026 and the request for withdrawal of the appeals, the appeals were dismissed as withdrawn. The court noted that the appellant had availed the benefits under the "Vivad Se Vishwas Scheme", which led to the decision not to press the appeals. Consequently, there was no decision on the merits of the original tax disputes. The operative direction was to dismiss the appeals as withdrawn, with no order as to costs. No issues were expressly left undecided as the matter was disposed of on procedural grounds.

What were the facts?

The appeals were filed by Bharatiya Nabhikiya Vidyut Nigam Ltd (the appellant) against orders of the Income Tax Appellate Tribunal (ITAT). The respondent was the Deputy Commissioner of Income Tax. The appeals challenged ITAT orders dated March 29, 2023 (in ITA Nos. 2426, 2424, and 2425/Chny/2018) and February 17, 2023 (in M.A.No.126/Chny/2020 in ITA Nos.1304/Chny/2018), and October 11, 2019 (in ITA Nos.1304/Chny/2018). During the pendency of these appeals before the High Court, the appellant submitted a letter seeking withdrawal. The reason cited for withdrawal was that the appellant had availed benefits under the "Vivad Se Vishwas Scheme".

What were the issues?

1. Whether the appeals should be dismissed as withdrawn in light of the appellant availing benefits under the "Vivad Se Vishwas Scheme"? (Question of procedure/law) The appellant contended that they had availed the benefits under the "Vivad Se Vishwas Scheme" and therefore, were no longer inclined to press the present appeals. The appellant submitted a letter dated 02.03.2026 seeking to list these appeals for withdrawal. The revenue did not record any specific arguments in the judgment regarding the withdrawal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.401 of 2023 etc. IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24.03.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.Nos.401, 402, 403, 424 and 425 of 2023 T.C.A.Nos.401, 402 and 403 of 2023: Bharatiya Nabhikiya Vidyut Nigam Ltd Project Station Building, BHAVINI, Kalpakkam, Chennai 603102. Appellant Vs The Deputy Commissioner of Income Tax Corporate Circle-1(2), Chennai-600 034. Respondent PRAYER in TCA Nos.401 to 403 of 2023

: Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 29.03.2023 in ITA Nos.2426, 2424 and 2425/Chny/2018. For Appellant: Ms.T.V.Muthu Abirami For Respondent: Mr.T.Ravikumar Sr. Standing Counsel ______________ Page 1 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 01:39:24 pm ) T.C.A.No.401 of 2023 etc. T.C.A.Nos.424 and 425 of 2023: Bharatiya Nabhikiya Vidyut Nigam Ltd DAE Nodal Centre, Dr. Ambedkar Road, Pallavaram-Cantonment, Chennai-600 043 [Cause-title accepted vide order of the Court dated22.6.2023 made in C.M.P.Nos.12813 and 12817 of 2023 in TCA SR Nos.54683 and 54684 of 2023] Appellant Vs The Deputy Commissioner of Income Tax Corporate Circle-1(2), Chennai-600 034. Respondent PRAYER in TCA No.424 of 2023

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal

“B”

Bench,

Chennai,

dated

17.2.2023

in M.A.No.126/Chny/2020 in ITA Nos.1304/Chny/2018. PRAYER in TCA No.425 of 2023

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai, dated 11.10.2019 in ITA Nos.1304/Chny/2018. For Appellant: Ms.T.V.Muthu Abirami For Respondent: Mr.T.Ravikumar Sr. Standing Counsel ______________ Page 2 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 01:39:24 pm ) T.C.A.No.401 of 2023 etc. COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) Learned counsel for the appellant has submitted a letter on 02.03.2026 seeking to list these appeals for withdrawal on the ground that during the pendency of the appeals, the appellant has availed the benefits under “Vivad Se Vishwas Scheme” and therefore, the appellant is no longer inclined to press the present appeals. 2. In view of the subsequent developments stated in the letter dated 02.03.2026 and request for withdrawal of the appeals, these appeals are dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

24.03.2026 Index : Yes/No Neutral Citation : Yes/No bbr ______________ Page 3 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 01:39:24 pm ) T.C.A.No.401 of 2023 etc. To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals-1) Chennai. 3. The Deputy Commissioner of Income Tax, Corporate Circle-1(2), Chennai-600 034. ______________ Page 4 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 01:39:24 pm ) T.C.A.No.401 of 2023 etc. THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,

bbr T.C.A.Nos.401, 402, 403, 424 and 425 of 2023

24.03.2026 ______________ Page 5 of 5 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/03/2026 01:39:24 pm )

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