JAYAPAL SANJAY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

TCA/64/2023HC Madras29 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant had availed the Vivad Se Vishwas Scheme and that Form-2, quantifying the arrears, had been issued and placed on record. Consequently, the appellant's counsel sought the withdrawal of the present appeal. The Court, recording this submission, dismissed the Tax Case (Appeal) as withdrawn. The principle derived is that if an assessee opts for a settlement scheme like Vivad Se Vishwas and fulfills the necessary conditions, they are entitled to withdraw pending appeals, and the court will grant such a request. No specific issue was decided on merits.

What were the facts?

The appellant, Jayapal Sanjay, 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, Non-Corporate Circle-2(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, other than the fact that the appeal was filed. The appellant's counsel informed the court that the appellant had opted for the Vivad Se Vishwas Scheme and that Form-2, quantifying the arrears, was issued on December 17, 2024. A copy of this form was placed on record.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in light of the appellant opting for the Vivad Se Vishwas Scheme? (Question of procedure/fact) Assessee's Contention: The appellant's counsel stated that the appellant had availed the Vivad Se Vishwas Scheme and that Form-2, quantifying the arrears, had been issued. Based on this development, the appellant sought to withdraw the present appeal. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

TCA NO. 64 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. 64 of 2023 Jayapal Sanjay 78/132, Dr. Radhakrishnan Salai, Mylapore, Chennai-600 004. Appellant(s) Vs The Deputy Commissioner Of Income Tax Non-Corporate Circle-2(1), Chennai, Room No.320, 3rd Floor, Wanaparthy Block, Aayakar Bhawan, No.121, MG Road, Nungambakkam, Chennai-600 034. Respondent(s) TCA NO. 64 of 2023 For Appellant(s): Ms.Kamakshi Jaishankar Radha For M/s.R.Sandeep Bagmar Dwarakesh Prabhakaran For The Appellant. For Respondent(s): Mr.T.Ravi Kumar, Senior Standing Counsel For Sole Respondent. It Department C.P.Priya For Sole Respondent JUDGMENT (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Ms.Kamakshi, learned counsel for the appellant states that the appellant has availed Vivad Se Vishwas Scheme and Form -2 dated 17.12.2024 quantifying the arrears https://www.mhc.tn.gov.in/judis Dr.ANITA SUMANT,J. AND G.ARUL MURUGAN,J. has been issued, a copy of which is placed on file. Hence, learned counsel for the appellant has filed memo dated 27.12.2024 seeking withdrawal of the present appeal. 2. Recording the aforesaid, this Tax Case (Appeal) is dismissed as withdrawn. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 29-01-2025 sl TCA NO. 64 of 2023 To 1. The Deputy Commissioner Of Income Tax Non-Corporate Circle-2(1), Chennai, Room No.320, 3rd Floor, Wanaparthy Block, Aayakar Bhawan, No.121, MG Road, Nungambakkam, Chennai-600 034. TCA NO. 64 of 2023 https://www.mhc.tn.gov.in/judis

Recent GST High Court judgments

Search GST case law →