M/S.MADRAS GYMKHANA CLUB vs. THE DEPUTY COMMISSIONER OF INCOME TAX

TCA/568/2021HC Madras2025/MHC/102422 April 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned counsel for the appellant that the appellant was availing the ongoing Vivad Se Vishwas Scheme and therefore did not wish to pursue the appeals. Accordingly, the High Court dismissed the Tax Case (Appeals) as withdrawn. The Court explicitly left the questions of law open to be decided in an appropriate matter. No costs were awarded.

What were the facts?

The appeals were filed by M/s Madras Gymkhana Club (the assessee) against the order of the Income Tax Appellate Tribunal (ITAT), Chennai 'B' Bench. The assessment years under consideration were 2010-2011 and 2011-2012. The appeals were filed under Section 260A of the Income Tax Act, 1961. The assessee informed the High Court that it was availing the Vivad Se Vishwas Scheme and therefore did not wish to pursue these appeals.

What were the issues?

The High Court was to decide the appeals filed under Section 260A of the Income Tax Act, 1961. The specific questions of law were not detailed in the judgment as the appeals were withdrawn. The assessee's contention was that it was availing the Vivad Se Vishwas Scheme, and consequently, did not wish to pursue the appeals. The revenue's contentions were not recorded as the appeals were dismissed on the assessee's submission.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2025:MHC:1024 TC(A) Nos.568 & 570 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.04.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) Nos.568 & 570 of 2021 M/s Madras Gymkhana Club The Island Anna Salai Chennai-600 002. PAN:AAATM7562R .. Appellant in both TC(A)s vs The Assistant Commissioner of Income Tax, Non Corporate Circle -9(1) Chennai. .. Respondent in both TC(A)s Common Prayer: Appeals filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Chennai 'B' Bench, Chennai in ITA Nos.228 & 229/Mds/2016 for the Assessment Years 2010-2011 & 2011-2012, dated 26.05.2016. (In both TC(A)s) For Appellant : Mr.S.Sridhar For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel 1/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/04/2025 04:47:44 pm ) TC(A) Nos.568 & 570 of 2021 Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J. COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Learned counsel for the appellant submits that the appellant is availing the on-going Vivad Se Vishwas Scheme and hence does not pursue these appeals. 2. Recording the aforesaid submission, these Tax Case (Appeals) are dismissed as withdrawn leaving the questions of law open to be decided in an appropriate matter. No costs. [A.S.M., J] [C.K., J]

22.04.2025 Index:No Speaking Order Neutral Citation:Yes sl To The Assistant Commissioner of Income Tax, Non Corporate Circle -9(1) Chennai. TC(A) Nos.568 & 570 of 2021 2/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/04/2025 04:47:44 pm )

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