AVALON TECHNOLOGIES LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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TCA/552/2023HC Madras29 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Court recorded the appellant's submission that they have availed the Vivad Se Vishwas Scheme and have been issued Form-2 for quantification of arrears. Consequently, the appellant expressed their wish to withdraw the appeal. The Court accepted this submission and accordingly dismissed the Tax Case (Appeal) as withdrawn. No costs were awarded. The principle derived is that an appeal can be withdrawn if the assessee has opted for and completed the necessary formalities under a settlement scheme like Vivad Se Vishwas, provided the scheme's benefits are availed.

What were the facts?

The appellant, Avalon Technologies Limited, filed a Tax Case (Appeal) before the High Court of Judicature at Madras. The appeal was against an order or action by the Deputy Commissioner of Income Tax, Corporate Circle-1(1), Chennai. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed. The appellant has since availed the Vivad Se Vishwas Scheme, and Form-2 for quantification of arrears dated 31.12.2024 has been issued.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant due to availing the Vivad Se Vishwas Scheme? (Question of procedure). The appellant, through their counsel, stated that they have availed the Vivad Se Vishwas Scheme and have received Form-2 for quantification of arrears dated 31.12.2024. Based on this, the appellant wished to withdraw the appeal. The revenue did not record any specific arguments against the withdrawal.

AI-generated summary — verify with the full judgment below

TCA NO. 552 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 552 of 2023 Avalon Technologies Limited TPI Block, B-7 and B-8, 1st Main Road, MEPZ-SEZ, Tambaram, Chennai 45. Appellant(s) Vs Deputy Commissioner Of Income Tax Corporate Circle-1(1), Chennai 34. Respondent(s) For Appellant(s): Mr.M.R.Guruprasad For M/s.Pass Associates For The Appellant. For Respondent(s): Mr.T.Ravi Kumar, Senior Standing Counsel For Sole Respondent - Deputy Commissioner Of Income Tax Corporate Circle-1(1), Chennai 34. JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.M.R.Guruprasad, learned counsel for the appellant states that the appellant has availed Vivad Se Vishwas Scheme and Form -2 for quantification of arrears dated 31.12.2024 has also been issued, a copy of which is placed on file. Hence, he makes an endorsement to the effect that the appellant wishes to withdraw this appeal. https://www.mhc.tn.gov.in/judis Dr.ANITA SUMANT,J. AND G.ARUL MURUGAN,J. 2. Recording the aforesaid, this Tax Case (Appeal) is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 29-01-2025 sl To 1. Deputy Commissioner Of Income Tax Corporate Circle-1(1), Chennai 34. TCA NO. 552 of 2023 https://www.mhc.tn.gov.in/judis

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