PRINCIPAL COMMISSIONER OF IN vs. M/S INDO ASIA FINANCE LTD

TCA/700/2019HC Madras21 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeals have become infructuous. The Court noted the submission made by the learned Counsel for the appellant (Revenue) that the Tribunal's order has been given effect to. Consequently, the Court found no necessity to adjudicate the merits of the appeals. The ratio decidendi is that if the substantive order under challenge has been implemented and the appeals are rendered academic, they should be dismissed as infructuous. The operative direction was to dismiss the tax case appeals as infructuous, with no costs. No other issues were decided.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Revenue) against the common order dated 17.08.2017 passed by the Income Tax Appellate Tribunal (ITAT), Chennai 'A' Bench. The assessment years involved were 2007-08 to 2013-14. The respondent in all appeals is M/s. Indo Asia Finance Ltd. The appeals were filed under Section 260A of the Income Tax Act, 1961. The procedural history indicates that the ITAT had passed an order against which the Revenue preferred these appeals to the High Court. The appeals were listed for hearing before the High Court on 21.11.2019.

What were the issues?

1. Whether the appeals filed by the Revenue have become infructuous in light of the Tribunal's order having been given effect to. This is a question of mixed law and fact, turning on the procedural status of the appeals and the impact of compliance with the ITAT's order. The Revenue argued that the appeals have become infructuous. The Respondent (assessee) did not record any arguments on this point.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.700 of 2019 & batch IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.Nos.700 to 703, 705, 706, 710, 711, 713, 714, 725 & 727 of 2019 and C.M.P.Nos.20966 to 20969, 21001, 21036, 21040, 21043, 21046, 21178 & 21185 of 2019 Principal Commissioner of Income Tax Central 1, No.108, Mahatma Gandhi Road, Chennai 600 034. ... Appellant in all appeals Vs M/s.Indo Asia Finance Ltd., No.15, New Giri Road, T.Nagar, Chennai - 600 017. PAN: AAACI 2117 D ...Respondent in all appeals COMMON PRAYER: Tax Case Appeals filed under Section 260A of Income Tax Act, 1961 against the common order dated 17.08.2017 in I.T.A.Nos.712 to 718/Mds/2017 and I.T.A.Nos.1478 to 1482/Mds/2017 on the file of the Income Tax Appellate Tribunal Chennai 'A' Bench for the assessment years 2007-08 to 2013-14 and for the assessment 1/3 http://www.judis.nic.in T.C.A.No.700 of 2019 & batch years 2007-08, 2010-11 to 2013-14. For Appellant : Mr.T.R.Senthil Kumar For Respondent : Mr.K.Ravi C O M M O N J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J)

When the matter is called today, Mr.T.R.Senthil Kumar, learned Counsel for the appellant would submit that the Tribunal's order has been given effect to and in view of that, these appeals have become infructuous. 2.Hence, these tax case appeals are dismissed as infructuous. No costs. Consequently, connected miscellaneous petitions are closed. (N.K.K.,J.) (P.V.,J.) 21.11.2019 ay To Principal Commissioner of Income Tax Central 1, No.108, Mahatma Gandhi Road, 2/3 http://www.judis.nic.in T.C.A.No.700 of 2019 & batch Chennai 600 034. N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay T.C.A.Nos.700 to 703, 705, 706, 710, 711, 713, 714, 725 & 727 of 2019 and C.M.P.Nos.20966 to 20969, 21001, 21036, 21040, 21043, 21046, 21178 & 21185 of 2019 Dated:21.11.2019 3/3 http://www.judis.nic.in

Recent GST High Court judgments

Search GST case law →