M/S TAKE SOLUTIONS LTD., vs. ASSISTANT COMMISSIONER OF INOCME TAX,

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TCA/427/2019HC Madras29 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, comprising the Chief Justice and Mr. Justice Sunder Mohan, decided to dismiss the appeal as withdrawn. The reasoning was based on the subsequent development communicated by the appellant via a letter dated 13.08.2025. The appellant had stated that it had availed the benefits under the "Vivad Se Vishwas Scheme" and, as a result, was no longer inclined to pursue the appeal. The Court accepted this submission and, in view of the stated development, passed an order dismissing the appeal as withdrawn. The operative direction was the dismissal of the appeal. No issue was expressly left undecided. The ratio decidendi is that an appeal can be withdrawn if the appellant has subsequently settled the dispute under a beneficial scheme like "Vivad Se Vishwas" and no longer wishes to press the appeal.

What were the facts?

The appeal was filed by M/s. TAKE Solutions Ltd. (the appellant) against the order dated 28.12.2016 passed by the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, for the Assessment Year 2011-12. The respondent is the Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai. The appellant sought to withdraw the appeal, stating that it had availed benefits under the "Vivad Se Vishwas Scheme" during the pendency of the appeal and was therefore no longer inclined to press it. The High Court was informed of this development via a letter submitted to the Registry on 13.08.2025.

What were the issues?

1. Whether the appeal filed by the appellant is to be dismissed as withdrawn in light of the subsequent development of availing benefits under the "Vivad Se Vishwas Scheme"? Assessee's Contention: The appellant, through a letter dated 13.08.2025, informed the Registry that it had availed the benefits under the "Vivad Se Vishwas Scheme" and consequently did not wish to press the appeal. No specific legal provision was cited by the appellant in support of its request to withdraw, other than the factual development. Revenue's Contention: The revenue, represented by the Standing Panel Counsel for IT cases, did not present any arguments against the withdrawal of the appeal. The judgment records no argument for the revenue on this point.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.427 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.08.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN TCA No.427 of 2019 M/s.TAKE Solutions Ltd. No.8B, Adyar Club Gate Road, Chennai 600 028. PAN: AABCT3684M. .. Appellant -vs- Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai 600 034. .. Respondent Prayer: Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 28.12.2016 passed in ITA No.932/Mds/2016 on the file of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, for the Assessment Year 2011-12. For Appellant : No appearance For Respondent : Mr.Sathiyanarayanan Standing Panel Counsel for IT cases. * * * * * Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 08:56:53 pm ) TCA No.427 of 2019 JUDGMENT (Delivered by the Hon'ble Chief Justice) None for the appellant. 2. A letter has been submitted in the Registry on 13.08.2025 seeking to list the appeal for withdrawal on the ground that during the pendency of this appeal, the appellant has availed the benefits under “Vivad Se Vishwas Scheme” and therefore, the appellant is no longer inclined to press this appeal. In that view of the matter, the appeal is dismissed as withdrawn, in view of the subsequent development stated in the letter dated 13.08.2025. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (SUNDER MOHAN, J.) 29.08.2025 Index : Yes/No Neutral Citation : Yes/No sra Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 08:56:53 pm ) TCA No.427 of 2019 To 1. The Income Tax Appellate Tribunal, 'A' Bench, Chennai. 2. The Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai 600 034. Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 08:56:53 pm ) TCA No.427 of 2019 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(sra) TCA No.427 of 2019 29.08.2025 Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 03/09/2025 08:56:53 pm )

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