G.HEMALATHA vs. THE ASSISTANT COMMISSIONER O

TCA/64/2020HC Madras05 February 2020Bench: Hon`ble Mr Justice N. KIRUBAKARAN4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, after hearing the arguments, indicated that it was not inclined to admit the Tax Case Appeal. Consequently, the learned counsel for the appellant sought permission to withdraw the appeal, making an endorsement to that effect. In view of this request and endorsement, the Court dismissed the Tax Case Appeal as withdrawn. The Court also closed the connected Miscellaneous Petition. No costs were awarded. The specific grounds of the original appeal before the ITAT or the merits of the stay petition were not decided by the High Court.

What were the facts?

The appellant, G. Hemalatha, filed a Tax Case Appeal (TCA) under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal challenged an order dated 22.11.2019 passed by the Income Tax Appellate Tribunal (ITAT), 'B' Bench, Chennai, in a stay petition (No. 308/Chny/2019) related to ITA.No.3152/CHNY/2019. The respondent was the Assistant Commissioner of Income Tax, Central Circle – 1(3), Chennai. The appeal was filed by the assessee against the revenue.

What were the issues?

1. Whether the High Court should admit the Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the ITAT concerning a stay petition. Assessee's contention: The assessee's counsel sought leave of the Court to withdraw the appeal after the Court indicated it was not inclined to admit the appeal. Revenue's contention: No specific contention is recorded for the revenue in the judgment. The judgment notes that the matter was argued at length.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.64 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 05.02.2020 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.64 of 2020 and C.M.P.No.2243 of 2020 G.Hemalatha, 118/119, Jains Anushika Apartment, FC Flat, Kamarajar Avenue, 2nd Street, Adyar, Chennai 600 020 [PAN AHPPH1927B] ... Appellant Vs The Assistant Commissioner of Income Tax, Central Circle – 1(3), Chennai 600 034. ... Respondent PRAYER : Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, “B” Bench, Chennai dated 22.11.2019 passed in stay petition No.308/Chny/2019 in ITA.No.3152/CHNY/2019. 1/4 http://www.judis.nic.in T.C.A.No.64 of 2020 For Appellant :Mr.R.Sivaraman For Respondent :Mr.T.R.Senthilkumar Senior standing counsel and Mrs.Usha Rani Junior standing counsel J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) After arguing the matter at length, when this Court is not inclined to admit this Appeal, the learned counsel appearing on behalf of the appellant seeks leave of this Court to withdraw this Appeal and has made an endorsement to that effect in the Court bundle. 2.In view of the representation and endorsement made by the learned counsel appearing on behalf of the appellant, this Tax Case Appeal is dismissed as withdrawn. No costs. Consequently, connected Miscellaneous Petition is also closed. (NKKJ) (PVJ) 05.02.2020 sai 2/4 http://www.judis.nic.in T.C.A.No.64 of 2020 To 1.The Assistant Commissioner of Income Tax, Central Circle – 1(3), Chennai 600 034. 2.Income Tax Appellate Tribunal 'B' Bench, Chennai. 3/4 http://www.judis.nic.in T.C.A.No.64 of 2020 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

sai T.C.A.No.64 of 2020 Dated : 05.02.2020 4/4 http://www.judis.nic.in

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