RAJESWARI INFRASTRUCTURE LTD vs. THE ASST COMMISSIONER OF

TCA/53/2018HC Madras19 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of the representation and endorsement made by the learned counsel for the appellant seeking to withdraw the appeal, dismissed the Tax Case Appeal as withdrawn. No costs were awarded. The specific grounds or merits of the appeal were not adjudicated upon. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, M/s. Rajeswari Infrastructure Ltd., filed an appeal before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT) in ITA No.3307/Mds/2016, dated 03.04.2017. The respondent was the Assistant Commissioner of Income Tax, Corporate Range - 5, Chennai. The appeal was filed under Section 260A of the Income-tax Act, 1961. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is also not detailed.

What were the issues?

1. Whether the appeal filed by the appellant under Section 260A of the Income-tax Act, 1961, should be permitted to be withdrawn. Assessee's Contention: The learned Counsel for the appellant sought leave of the Court to withdraw the appeal and made an endorsement to that effect in the Court bundle. Revenue's Contention: The judgment records no specific argument from the respondent revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.53 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.53 of 2018 M/s.Rajeswari Infrastructure Ltd., 18/23, 2nd Cross Street, East CIT Nagar, Chennai - 600 035. ... Appellant Vs The Asst. Commissioner of Income Tax, Corporate Range - 5, 122, Uttamar Gandhi Salai, Chennai 600034. ...Respondent PRAYER : Appeal under Section 260A of Income-tax Act, 1961 against the order of the Income Tax Appellate Tribunal in ITA No.3307/Mds/2016, "B" Bench dated 03.04.2017. For Appellant : Mr.V.S.Jayakumar For Respondent : Mrs.R.Hemalatha 1/3 http://www.judis.nic.in T.C.A.No.53 of 2018 J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) The learned Counsel appearing on behalf of the appellant seeks leave of this Court to withdraw the appeal and has made an endorsement to that effect in the Court bundle. 2. In view of the representation and endorsement made by the learned counsel appearing on behalf of the appellant, this Tax Case Appeal is dismissed as withdrawn. No costs. (NKKJ) (PVJ) 19.11.2019 sai

To 1. The Asst. Commissioner of Income Tax, Corporate Range - 5, 122, Uttamar Gandhi Salai, Chennai 600034. 2.The Income Tax Appellate Tribunal "B" Bench, Chennai. 2/3 http://www.judis.nic.in T.C.A.No.53 of 2018 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.No.53 of 2018 Dated: 19.11.2019 3/3 http://www.judis.nic.in

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