THE MADRAS MEDICAL MISSION, vs. THE ASSISTANT COMMISSIONER

TCA/623/2016HC Madras22 April 2021Bench: Hon`ble Mr Justice M.DURAISWAMY5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras did not decide the substantial question of law framed for consideration. This was due to subsequent developments, specifically the enactment of the Direct Tax Vivad Se Vishwas Act, 2020. The Court was informed by the assessee's counsel that the assessee had been issued Form-3 under the Vivad Se Vishwas Act on 03.03.2021 and sought permission to withdraw the appeal. Consequently, the Court dismissed the Tax Case Appeal as withdrawn. No costs were awarded. The issue of whether the ITAT had the power to review its order under Section 252(4) was not adjudicated upon.

What were the facts?

The assessee, The Madras Medical Mission, filed a Tax Case Appeal under Section 260A of the Income Tax Act, 1961, against an order dated 11.03.2016 passed by the Income Tax Appellate Tribunal (ITAT), Madras "A" Bench. This order was in relation to Miscellaneous Petition No.40/Mds/2015 in I.T.A.No.1475/Mds/2010 for the assessment year 2008-09. The appeal was filed challenging the ITAT's decision that it lacked the power under Section 252(4) of the Act to review its earlier order dated 31.07.2014 due to the absence of an apparent error on record. The appeal was heard by the High Court of Judicature at Madras.

What were the issues?

1. Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that it had no power under Section 252(4) of the Act to review the earlier Order dated 31.07.2014 as there was no error apparent on record? Assessee's contention: The assessee argued that the ITAT was incorrect in holding that it did not possess the power to review its earlier order under Section 252(4) of the Act, asserting that there was an apparent error on record. Revenue's contention: The judgment records no specific contention from the Revenue regarding this issue.

Which sections of the Income-tax Act were involved?

Section 260A,Section 252(4)

AI-generated summary — verify with the full judgment below

Tax Case Appeal No.623 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Tax Case Appeal No.623 of 2016 The Madras Medical Mission, 'L' Floor, 4-A, Dr.JJ Nagar, Mogappair, Chennai – 600 037.

... Appellant Vs.

The Assistant Commissioner of Income-Tax, Central Circle-III (4), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. ... Respondent

Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "A" Bench, dated 11.03.2016 passed in M.P.No.40/Mds/2015 in I.T.A.No.1475/Mds/2010, Assessment Year 2008-09. For Appellant : Ms.Sushma Harini A For Respondent : Mr.J.Narayanaswamy

Senior Standing Counsel Page 1/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.623 of 2016 J U D G M E N T (Delivered by M.DURAISWAMY, J.) This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 11.03.2016 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, ('the Tribunal' for brevity) in M.P.No.40/Mds/2015 in I.T.A.No.1475/Mds/2010 for the assessment year 2008-09. The appellant/assessee has raised the following Substantial Question of Law in the above appeal: "Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that it had no power u/s.252(4) of the Act to review the earlier Order dated 31.07.2014 as there was no error apparent on record?” 2. We have heard Ms.Sushma Harini A, learned counsel for the appellant/assessee and Mr.J.Narayanaswamy, learned Senior Standing Counsel for the respondent/Revenue. Page 2/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.623 of 2016 3. It may not be necessary for this Court to decide the Substantial Question of Law framed for consideration on account of certain subsequent developments. The Government of India enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 4. We are informed by the learned counsel for the appellant/ assessee that the assessee had already been issued with Form-3 on 03.03.2021 and the learned counsel for the appellant seeks permission of this Court to withdraw the appeal. 5. In view of the submission made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs. [M.D., J.] [K.R., J.] 22.04.2021 mkn

Page 3/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.623 of 2016 Index : Yes/No

Internet : Yes

To 1. Income Tax Appellate Tribunal, Madras "A" Bench 2.The Assistant Commissioner of Income-Tax, Central Circle-III (4), 121, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. Page 4/5 https://www.mhc.tn.gov.in/judis/ Tax Case Appeal No.623 of 2016 M. DURAISWAMY, J. and KRISHNAN RAMASAMY, J. mkn Tax Case Appeal No.623 of 2016

22.04.2021 Page 5/5 https://www.mhc.tn.gov.in/judis/

Recent GST High Court judgments

Search GST case law →