M/S.HINDUSTAN CHAMBER OF vs. THE DIRECTOR OF INCOME TAX

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TCA/411/2017HC Madras23 November 2020Bench: Hon`ble Dr Justice VINEET KOTHARI3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising Dr. Justice Vineet Kothari and Mr. Justice M.S. Ramesh, considered the submissions of both parties. The assessee sought permission to withdraw the appeals, stating that relief had been granted by the Tribunal. The Revenue had no objection to this request. Consequently, the Court dismissed the Tax Case Appeals as withdrawn. No costs were awarded. The specific relief granted by the Tribunal, which led to the withdrawal, is not detailed in this judgment. No issues were expressly left undecided, as the appeals were disposed of on the request for withdrawal.

What were the facts?

The assessee, M/s. Hindustan Chamber of Commerce, filed Tax Case (Appeals) Nos. 411 & 412 of 2017 before the Madras High Court. These appeals were filed under Section 260A of the Income Tax Act, 1961, challenging an order passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench (SMC), Chennai, dated January 25, 2017, in ITA Nos. 3108 & 3109/Mds/2014. The appeals were against the Revenue, represented by the Director of Income Tax (Exemptions)-II(i/c), Chennai. The procedural history indicates that the appeals reached the High Court after an order from the ITAT.

What were the issues?

1. Whether the present appeals filed by the assessee against the order of the Income Tax Appellate Tribunal are to be permitted to be withdrawn. (Question of procedure/merits) Assessee's Contention: The learned counsel for the Appellant/Assessee submitted that since the relief has been granted by the learned Tribunal, the present Appeal against the original order may be permitted to be withdrawn. Revenue's Contention: The learned Senior Standing Counsel appearing for the Respondent/Revenue had no objection to the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Judgt. dt. 23.11.2020 in T.C.(A)411 & 412/2017 Hindustan Chamber of Commerce v. Director of Income Tax (Exemptions)-II(i/c) 1/3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.11.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE M.S.RAMESH Tax Case (Appeal) Nos.411 & 412 of 2017 M/s.Hindustan Chamber of Commerce, "Greams Dugar" 5th Floor, No.149, Greams Road, Chennai 600 006. PAN: AAACH 2185E Appellant Vs. The Director of Income Tax (Exemptions)-II(i/c.) Chennai. Respondent Tax Case (Appeals) filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'C' Bench (SMC), Chennai, dated 25.1.2017 made in ITA Nos.3108 & 3109/Mds/2014. For Appellant : Mr.G.Baskar For Respondent : Mr.J.Narayanasamy, Senior Standing Counsel COMMON JUDGMENT (Delivered by DR.VINEET KOTHARI,J) Learned counsel for the Appellant/Assessee submits that since the relief has been granted by the learned Tribunal, the present Appeal http://www.judis.nic.in Judgt. dt. 23.11.2020 in T.C.(A)411 & 412/2017 Hindustan Chamber of Commerce v. Director of Income Tax (Exemptions)-II(i/c) 2/3 against the original order may be permitted to be withdrawn. 2. The learned Senior Standing Counsel Mr.J.Narayanasamy appearing for the Respondent/Revenue has no objection. 3. Accordingly, the Tax Case Appeals are dismissed as withdrawn. No costs. (V.K.,J.) (M.S.R.,J.) 23.11.2020 Index : Yes/No Internet : Yes/No ssk. To 1. Income Tax Appellate Tribunal, 'C' Bench (SMC), Chennai, 2. The Director of Income Tax (Exemptions)-II(ic.) Chennai. 3. M/s.Hindustan Chamber of Commerce, "Greams Dugar" 5th Floor, No.149, Greams Road, Chennai 600 006.

http://www.judis.nic.in Judgt. dt. 23.11.2020 in T.C.(A)411 & 412/2017 Hindustan Chamber of Commerce v. Director of Income Tax (Exemptions)-II(i/c) 3/3 DR.VINEET KOTHARI, J. and M.S.RAMESH, J ssk. T.C.(A) Nos.411 & 412 of 2017 23.11.2020 http://www.judis.nic.in

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