M/S. INTIMATE FASHIONS (INDIA) PVT LTD vs. THE DCIT / JCIT

TCA/485/2023HC Madras25 February 2025Bench: Honourable Mr Justice S. S. SUNDAR4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission of the learned counsel for the appellant (assessee) and the Memo filed on 17.02.2025, stating that the appellant had opted to avail the benefit of the Vivad Se Vishwas Scheme, 2024, for the assessment years 2009-2010 and 2014-2015, and had already availed the benefit for assessment year 2011-2012. The assessee had also received Form No. 2 from the designated authority. In light of these submissions, the assessee sought permission to withdraw the appeals. The Court accepted these submissions and accordingly dismissed all three appeals as withdrawn. There was no order as to costs. The connected civil miscellaneous petitions were also closed.

What were the facts?

The appeals were filed by M/s. Intimate Fashions (India) Pvt Limited (the assessee) against the orders of the Income Tax Appellate Tribunal (ITAT). The appeals challenged ITAT's decisions for assessment years 2009-2010, 2014-2015, and 2011-2012. The assessee's counsel informed the High Court that the assessee had opted to avail the benefit of the Vivad Se Vishwas Scheme, 2024, for the assessment years 2009-2010 and 2014-2015. It was also stated that the assessee had already availed the scheme for assessment year 2011-2012. A Memo confirming this was filed with the court. The assessee sought permission to withdraw the appeals to comply with the scheme's requirements.

What were the issues?

1. Whether the appeals filed by the assessee against the orders of the Income Tax Appellate Tribunal, relating to assessment years 2009-2010, 2014-2015, and 2011-2012, should be dismissed as withdrawn. (Mixed question of law and fact, turning on the provisions of the Vivad Se Vishwas Scheme, 2024 and the appellant's intention to avail its benefits). Assessee's contention: The assessee, having opted for the Vivad Se Vishwas Scheme, 2024, and having received Form No. 2 from the designated authority, sought permission to withdraw the present appeals to comply with the scheme's provisions. Revenue's contention: The judgment records no specific contention from the revenue regarding 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

T.C.A. Nos.485, 486 & 490 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.02.2025 CORAM THE HONOURABLE MR.JUSTICE S.S.SUNDAR and THE NONOURABLE MR.JUSTICE C.SARAVANAN T.C.A. Nos.485, 486 and 490 of 2023 and C.M.P. Nos.21601, 21764 and 21552 of 2023 M/s.Intimate Fashions (India) Pvt Limited 517-519, Thiruporur - Kottamedu High Road Nandhivaram Village Guduvancheri - 603 202 Kanchipuram District PAN : AAAC12706C .. Appellant in all the appeals Vs. The DCIT/JCIT Corporate Circle -2(2) Chennai - 600 034 .. Respondent in all the appeals * * * Prayer : Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961, against the orders of the Income Tax Appellate Tribunal, Madras "D" dated 31.05.2023 passed in IT(TP)A 54/Chny/2018, IT(TP)A 48/Chny/2019 and ITA 802/Chny/2016. * * * For Appellant in : Mr.Venkatnarayanan ________ Page 1/4 https://www.mhc.tn.gov.in/judis T.C.A. Nos.485, 486 & 490 of 2023 all the appeals for Mr.Subbaraya Aiyar Padmanabhan For Respondent : Mr.T.Ravikumar in all the appeals Standing Counsel COMMON JUDGMENT (delivered by S.S.SUNDAR, J.) Learned counsel appearing for the appellant in these appeals submitted and has filed a Memo stating that the appellant/assessee has opted to avail the benefit of Vivad Se Vishwas Scheme, 2024 for the assessment years 2009- 2010 and 2014-2015, which is the subject matter of these appeals. The learned counsel also submitted that the appellant has already availed the benefit of the said scheme in respect of the assessment year 2011-2012. It is further stated in the Memo that the designated authority has issued Form No.2. In view of the same, the learned counsel for the appellant seeks the permission of this court to withdraw these appeals so as to enable the assessee/appellant to comply with the requirement of Vivad Se Vishwas Scheme, 2024. The submission of the learned counsel for the appellant and the Memo dated 17.02.2025 are recorded. 2. Accordingly, all the three appeals are dismissed as withdrawn. However, there is no order as to costs. Consequently, the connected civil ________ Page 2/4 https://www.mhc.tn.gov.in/judis T.C.A. Nos.485, 486 & 490 of 2023 miscellaneous petitions are closed. [S.S.S.R., J.] [C.S.N., J.] 25.02.2025 Asr To The DCIT/JCIT Corporate Circle -2(2) Chennai - 600 034 S.S.SUNDAR, J. and C.SARAVANAN, J. ________ Page 3/4 https://www.mhc.tn.gov.in/judis T.C.A. Nos.485, 486 & 490 of 2023 Asr T.C.A. Nos.485, 486 & 490 of 2023 Dated : 25.02.2025 ________ Page 4/4 https://www.mhc.tn.gov.in/judis

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