Eagle Fleet Services vs. The Assistant Commissioner of Income Tax
What did the High Court hold?
The High Court recorded the submission of the learned counsel for the appellant that the appellant had availed the Vivad Se Vishwas Scheme and that Form-2 dated 31.12.2024 had been issued, a copy of which was placed on record. Consequently, the appellant wished to withdraw the appeal. The Court, recording this submission, dismissed the Tax Case (Appeal) as withdrawn. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn.
What were the facts?
The appellant, Eagle Fleet Services (now Eagle Fleet Services P.Ltd), filed a Tax Case (Appeal) before the High Court of Judicature at Madras. The appeal pertains to Assessment Year 2017-18 and was filed against the Assistant Commissioner of Income Tax, Non-Corporate Circle-2, Coimbatore. The appellant informed the court that they had availed the Vivad Se Vishwas Scheme. A Form-2, dated 31.12.2024, issued under this scheme, was placed on record. Based on this development, the appellant expressed their wish to withdraw the appeal.
What were the issues?
1. Whether the appeal can be withdrawn by the appellant in light of availing the Vivad Se Vishwas Scheme? Assessee's Contention: The appellant stated that they had availed the Vivad Se Vishwas Scheme and submitted Form-2 dated 31.12.2024, a copy of which was placed on record. Consequently, the appellant wished to withdraw the appeal. Revenue's Contention: The judgment records no specific argument from the revenue regarding the withdrawal of the appeal. The court proceeded to record the appellant's submission and pass an order.
AI-generated summary — verify with the full judgment below
TCA NO. 481 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 481 of 2023 Eagle Fleet Services Now Known as Eagle Fleet Services P.Ltd (PAN AAFCE731M) 1226, Magudam Towers, Mettupalayam Road, Saibaba Colony, Coimbatore 641043. PAN AADFE8193P. Appellant(s) Vs The Assistant Commissioner of Income Tax Non-Corporate Circle-2, Coimbatore, Income Tax Department, Coimbatore. Respondent(s) TCA NO. 481 of 2023 For Appellant(s): Mr.A.S.Sriraman For The Appellant For Respondent(s): Mr.Karthick Ranganathan, Senior Standing Counsel For Sole Respondent - The Assistant Commissioner Of Income Tax Non- corporate Circle-2, Coimbatore, Income Tax Department, Coimbatore. Pvt Notice -------- Aos Not Filed ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) Learned counsel for the appellant states that the appellant has availed Vivad Se Vishwas Scheme and Form-2 dated 31.12.2024 has been issued, a copy of which is placed on record. Hence, the appellant wishes to withdraw this appeal. https://www.mhc.tn.gov.in/judis 2. Recording the aforesaid, this Tax Case (Appeal), relating to Assessment Year 2017- 18 is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 22-01-2025 sl TCA NO. 481 of 2023 To 1. The Assistant Commissioner of Income Tax Non-Corporate Circle-2, Coimbatore, Income Tax Department, Coimbatore. https://www.mhc.tn.gov.in/judis
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