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

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TCA/428/2019HC Madras29 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in its judgment delivered by the Hon'ble Chief Justice, noted that there was no appearance for the appellant. It further acknowledged the submission of a letter dated 13.08.2025 seeking to list the appeal for withdrawal. The reason provided in the letter was that the appellant had availed the benefits under the "Vivad Se Vishwas Scheme" during the pendency of the appeal and was consequently no longer inclined to press the appeal. In light of this subsequent development and the appellant's expressed wish to withdraw, the Court ordered the appeal to be dismissed as withdrawn. No order as to costs was made. The specific grounds of the original appeal before the ITAT and the substance of the ITAT's order were not discussed or decided by the High Court.

What were the facts?

The appellant, M/s. TAKE Solutions Ltd., filed an appeal before the High Court of Judicature at Madras against an order dated 28.12.2016 passed by the Income Tax Appellate Tribunal (ITAT), Madras Bench, in ITA No.816/Mds/2016. The appeal pertains to the Assessment Year 2011-12. The respondent is the Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai. The appellant did not appear for the hearing. However, a letter dated 13.08.2025 was submitted to the Registry seeking to list the appeal for withdrawal. The reason stated for withdrawal was that the appellant had availed the benefits under the "Vivad Se Vishwas Scheme" during the pendency of the appeal and was therefore no longer inclined to press the appeal.

What were the issues?

1. Whether the appeal filed by the appellant should be dismissed as withdrawn, given the submission of a letter seeking withdrawal due to availing benefits under the "Vivad Se Vishwas Scheme"? (Question of procedure/fact) Assessee's Contention: The appellant, through a letter submitted to the Registry, indicated its intention to withdraw the appeal. This was based on the ground that it had availed the benefits of the "Vivad Se Vishwas Scheme" during the pendency of the appeal, rendering it unnecessary to pursue the appeal further. Revenue's Contention: The judgment records that the respondent's counsel, Mr. Sathiyanarayan, Standing Panel Counsel for IT cases, was present. However, no specific arguments were recorded for the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.428 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.428 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.816/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.Sathiyanarayan 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.428 of 2019 JUDGMENT (Delivered by the Hon'ble Chief Justice) None for the appellant. 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.428 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.428 of 2019 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(sra) TCA No.428 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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