SHRI ABOOBUCKER vs. THE INCOME TAX OFFICER

TCA/646/2016HC Madras25 April 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant (assessee) that the assessee has availed the Vivad Se Vishwas Scheme. Recording this submission, the Court dismissed the Tax Case (Appeal) as withdrawn. The appeal pertains to assessment year 2006-07. No costs were awarded. The specific findings or reasoning of the Tribunal's order dated 31.12.2015 are not discussed or adjudicated upon by the High Court, as the appeal was withdrawn by the assessee.

What were the facts?

The appeal was filed by Shri Aboobucker (the assessee) against an order dated 31.12.2015 passed by the Income Tax Appellate Tribunal ('D' Bench, Chennai) in ITA No.1793/Mds/2013. The assessment year in question is 2006-07. The assessee is challenging the order of the Tribunal. The Revenue is represented by the Income Tax Officer, International Taxation I (1), Chennai. The appeal was listed for hearing before the High Court of Judicature at Madras.

What were the issues?

1. Whether the appeal filed by the assessee should be dismissed as withdrawn in light of the assessee availing the Vivad Se Vishwas Scheme? (Question of procedure/law) Assessee's Contention: The learned counsel for the appellant (assessee) requested for the withdrawal of the appeal on the ground that the assessee has availed the ongoing Vivad Se Vishwas Scheme. Revenue's Contention: No appearance was made on behalf of the respondent (Revenue). Therefore, no contentions were recorded for the Revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No. 646 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-04-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE C.KUMARAPPAN TCA No. 646 of 2016 1. Shri Aboobucker No.47, Model School Road, Chennai- 06. Pan: Afopa 2872f. Appellant(s) Vs 1. The Income Tax Officer International Taxation I (1), Chennai. Respondent(s) PRAYER: Appeal filed under Section 260A of the Income Tax Act, 1961 to set aside order dated 31.12.2015 made in I.T.A.No.1793/Mds/2013 on the file of the Income Tax Appellate Tribunal 'D' Bench, Chennai. For Appellant(s): Mr.A.S.Sriraman For Respondent(s): No Appearance https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/04/2025 05:53:43 pm ) TCA No. 646 of 2016 Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J. JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.A.S.Sriraman, learned counsel for the appellant requests for withdrawal of this appeal on the ground that the assessee has availed the on- going Vivad Se Vishwas Scheme. 2. Recording the aforesaid, this Tax Case (Appeal) relating to assessment year 2006-07 is dismissed as withdrawn. No costs. (ANITA SUMANTH J.)(C.KUMARAPPAN J.) sl 25-04-2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No To 1.The Income Tax Officer International Taxation I (1), Chennai. T.C.(A)No.646 of 2016 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/04/2025 05:53:43 pm )

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