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

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TCA/471/2019HC Madras29 August 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant had submitted a letter seeking to list the appeal for withdrawal on the ground that they had availed the benefits under the "Vivad Se Vishwas Scheme" during the pendency of the appeal. Consequently, the appellant was no longer inclined to press the appeal. In view of this subsequent development and the appellant's expressed wish to withdraw, the High Court dismissed the appeal as withdrawn. No order as to costs was made. The specific grounds or the merits of the original appeal before the Tribunal were not decided.

What were the facts?

The appeal was filed by M/s. TAKE Solutions Ltd. (the appellant) against the order dated 15.07.2016 passed by the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai. The appeal pertains to Assessment Year 2009-10. The respondent is the Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai. The appellant did not appear for the hearing. A letter was submitted by the appellant on 13.08.2025, stating that they had availed the benefits under the "Vivad Se Vishwas Scheme" and therefore, were no longer inclined to press the appeal.

What were the issues?

1. Whether the appeal is maintainable in light of the appellant availing the benefits under the "Vivad Se Vishwas Scheme"? Assessee's Contention: The appellant, through a letter dated 13.08.2025, indicated their intention to withdraw the appeal as they have availed the benefits under the "Vivad Se Vishwas Scheme" and are no longer inclined to press the appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the maintainability of the appeal or the merits of the case. The revenue was represented by a Standing Panel Counsel.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.471 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.471 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 15.07.2016 passed in ITA No.814/Mds/2016 on the file of the Income Tax Appellate Tribunal, Madras “A” Bench, Chennai, for the Assessment Year 2009-10. 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.471 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.471 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.471 of 2019 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN

, J.

(sra) TCA No.471 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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