AVALON TECHNOLOGIES LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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TCA/548/2023HC Madras05 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The Court noted the submission by the appellant's counsel regarding availing the Direct Tax Vivad Se Vishwas Scheme 2024 and receiving Form II from the department. Consequently, the Tax Case Appeal was dismissed as withdrawn. However, the Court explicitly stated that the substantial questions of law were left open. No costs were awarded.

What were the facts?

The appellant, M/s. Avalon Technologies Limited, filed a Tax Case Appeal before the High Court of Judicature at Madras. This appeal challenged an order passed by the Income Tax Appellate Tribunal ('B' Bench) in ITA No. 5/CHNY/2021, dated 31.07.2023. The respondent was the Deputy Commissioner of Income Tax, Corporate Circle-1(1), Chennai. The appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and had received Form II from the department. Consequently, the appellant sought permission to withdraw the appeal.

What were the issues?

The High Court was not required to decide any substantial questions of law as the appeal was withdrawn. The sole procedural issue was whether the appellant should be permitted to withdraw the appeal. The appellant's counsel submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and received Form II from the department, thus seeking permission to withdraw the appeal. The revenue did not record any arguments.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 548of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-03-2025 CORAM THE HONOURABLE MR JUSTICE S. S. SUNDAR AND THE HONOURABLE MR JUSTICE C. SARAVANAN TCA NO. 548of 2023 M/s. Avalon Technologies Limited TPI Block, B-7 and B-8, 1st Main Road, MEPZ-SEZ, Tambaram, Chennai 45. ...Appellant Vs Deputy Commissioner Of Income Tax Corporate Circle-1(1), Chennai 34. ...Respondent Prayer : Tax Case Appeal is filed under Section 260A of the Income Tax Act, 1961 challenging the order passed by the Income Tax Appellate Tribunal 'B ' Bench, in ITA No. 5/CHNY/2021, dated 31.07.2023 For Appellant(s): Mr. Ashok Pathy For M/s.Pass Associates For Respondent(s): Mr.T.Ravikumar, Sr.Standing Counsel JUDGMENT (Order of the Court was made by the Hon'ble S.S.Sundar J.) Learned counsel appearing for the appellant submitted that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and the appellant also received Form II from the department. Therefore, the learned counsel for the appellant seeks permission of this Court to withdraw the appeal. https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/03/2025 04:06:56 pm ) S. S. SUNDAR, J. and C. SARAVANAN, J. ak 2. In view of the submission made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn. However, the substantial questions of law are left open. No costs. (S.S.SUNDAR J.) (C.SARAVANAN J.) 05-03-2025 Index: Yes/No Internet : Yes ak To The Deputy Commissioner Of Income Tax Corporate Circle-1(1), Chennai 34. TCA NO. 548of 2023 (2/2) https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/03/2025 04:06:56 pm )

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