SUNITHA LEATHER TRADING CO. vs. THE INCOME TAX OFFICER,

TCA/698/2016HC Madras13 July 2021Bench: Hon`ble Mr Justice M.DURAISWAMY3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel appearing for the appellant (assessee) seeking permission to withdraw the Tax Case Appeal. Based on this submission, the Court dismissed the Tax Case Appeal as withdrawn. No costs were awarded. The specific findings or reasoning of the ITAT or the High Court on the merits of the case are not discussed as the appeal was disposed of on the procedural aspect of withdrawal. No issues were decided on merit, and therefore, no ratio decidendi can be extracted for future citation.

What were the facts?

The assessee, M/s. Sunitha Leather Trading Co. (Madras) Private Limited, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against the order of the Income Tax Appellate Tribunal, Madras, "B" Bench, dated 06.01.2016, pertaining to the Assessment Year 2011-2012. The respondent in the appeal was the Income Tax Officer, Corporate Ward VI(4), Chennai. The appeal was preferred under Section 260A of the Income Tax Act, 1961. The procedural history leading to this appeal involved an order from the ITAT, the details of which are not elaborated in the provided text.

What were the issues?

The High Court was to decide the Tax Case Appeal filed by the assessee. The primary issue was whether the order of the Income Tax Appellate Tribunal dated 06.01.2016 for Assessment Year 2011-2012 was legally sustainable. The assessee, through its learned counsel, sought permission to withdraw the Tax Case Appeal. The revenue's contentions are not recorded in the judgment. No specific questions of law were framed or discussed as the appeal was withdrawn.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.698 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 13.07.2021 CORAM: THE HON'BLE MR. JUSTICE M.DURAISWAMY AND THE HON'BLE MRS.JUSTICE R.HEMALATHA T.C.A.No.698 of 2016 M/s. Sunitha Leather Trading Co. (Madras) Private Limited, No.7, Thiruneermalai Road, Nagalkeni, Chromepet, Chennai 600 044. ... Appellant v. The Income Tax Officer, Corporate Ward VI(4), Chennai.

... Respondent Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras, "B" Bench, dated 06.01.2016 in I.T.A.No.685/Mds/2015 for the Assessment Year 2011-2012. For Appellant : Mr. N.Ramakrishnan for M/s. Warron and Sai Rams For Respondent : Mr. J. Narayanasamy JUDGMENT Page 1/3 https://www.mhc.tn.gov.in/judis/ T.C.A.No.698 of 2016

(Judgment was delivered by M. DURAISWAMY, J.) Mr. N.Ramakrishnan, learned counsel appearing for the appellant seeks permission of this Court to Withdraw the Tax Case Appeal. 2. Recording the submission made by the learned counsel appearing for the appellant, the Tax Case Appeal is dismissed as withdrawn. No costs.

[M.D., J.] [R.H., J.] 13.07.2021

Index : Yes/No Internet : Yes Rj To 1. The Income Tax Officer, Corporate Ward VI(4), Chennai. 2. The Income Tax Appellate Tribunal, Chennai, "B"Bench. M. DURAISWAMY, J. and Page 2/3 https://www.mhc.tn.gov.in/judis/ T.C.A.No.698 of 2016 R.HEMALATHA, J. Rj T.C.A.No.698 of 2016 13.07.2021 Page 3/3 https://www.mhc.tn.gov.in/judis/

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