AVALON TECHNOLOGIES LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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TCA/551/2023HC Madras05 March 2025Bench: Honourable Mr Justice S. S. SUNDAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of the submission made by the learned counsel for the appellant regarding availing the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024, dismissed the Tax Case Appeal as withdrawn. The Court explicitly stated that the substantial questions of law were left open. No costs were imposed. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

This case involves a Tax Case Appeal filed by M/s. Avalon Technologies Limited (the appellant) against the Deputy Commissioner of Income Tax, Corporate Circle-1(1), Chennai (the respondent). The appeal challenges an order passed by the Income Tax Appellate Tribunal ('B' Bench) in ITA No. 4/CHNY/2021, dated 31.07.2023. The appellant's counsel informed the High Court that the appellant had availed the benefit under the Direct Tax Vivad Se Vishwas Scheme 2024 and received Form II from the department on 20.02.2025. 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The High Court was not required to decide any substantial questions of law as the appeal was withdrawn.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 primary issue before the High Court was whether to permit the withdrawal of the appeal. The appellant's contention was that having opted for and received benefits under the Direct Tax Vivad Se Vishwas Scheme 2024, the appeal had become infructuous and should be withdrawn. The respondent's (Revenue's) stance on this procedural matter is not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA NO. 551 of 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. 551 of 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. 4/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 on 20.02.2025. 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. 551 of 2023 (1/2) https://www.mhc.tn.gov.in/judis ( Uploaded on: 24/03/2025 04:06:56 pm )

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