COMMISSIONER OF INCOME TAX, vs. RM.K. VISWANATHA PILLAI AND

T.C.A.No.721 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 16.08.2022 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.721 of 2019 AND C.M.P.No.21112 of 2019 The Commissioner of Income Tax Central Circle IV Chennai .. Appellant Vs. M/s.Rm.K.Viswanatha Pillai & Sons No.176F, Trivandrum Road Tirunelveli 627 003 PAN : AABFR 1307C .. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal 'B' Bench, Chennai, in I.T.A.No.1880/Mds/2014. For Appellant Mr.M.Swaminathan Mrs.V.Pushpa Standing Counsels For Respondent Mr.R.Venkatanarayan 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.721 of 2019 For Appellant Mr.M.Swaminathan Mrs.V.Pushpa Standing Counsels for M/s.Subbaraya Aiyar J U D G M E N T (Judgment was delivered by R. MAHADEVAN, J.) This Tax Case Appeal arises from the order dated 01.06.2016 passed by the Income Tax Appellate Tribunal 'B' Bench, Chennai, in I.T.A.Nos.1880/Mds/2014, relating to the assessment year 2008-09, by raising the following substantial question of law: “Whether on the facts and in the circumstances of the case and in law, the Hon'ble Income Tax Appellate Tribunal was right in holding that explanation 1 to Section 32 will not apply for the repair and renovation expenditure incurred by the assessee on the leasehold land towards interior decoration, flooring, painting and temporary partition etc.?” 2. When this matter is taken up for consideration, the learned counsel appearing for the respondent/assessee submitted that during the pendency of this tax case appeal, the assessee has filed the requisite Forms 1 and 2 under Section 4 of the Direct Tax Vivad Se Vishwas Act, 2020, which were accepted and Form 3 was issued to the assessee on 23.04.2021 by the Income Tax 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.721 of 2019 Department. The learned counsel has also filed Form 3 dated 23.04.2021 to that effect. 3. The aforesaid submission made by the learned counsel for the respondent/assessee has also been fairly conceded by the learned Standing Counsels appearing for the appellant/Revenue. 4. This court heard the submissions made by the learned counsel on either side, as per which, the assessee has already availed the benefit conferred under the beneficial legislation viz., The Direct Tax Vivad Se Vishwas Act, 2020, enacted for resolution of disputed tax and for matters connected therewith or incidental thereto, which came into force with effect from 17.03.2020; and the declarations submitted by the assessee were also accepted and Form 3 was also issued to the assessee by the Income Tax Department. In view of such development, it is unnecessary for this court to decide the substantial question of law arisen in this tax case appeal. 5. Therefore, recording the submissions so made by the learned counsel on either side, this appeal stands disposed of, directing the department to process the application in accordance with the Act and communicate the decision to the assessee at the earliest. No costs. Consequently, connected 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.721 of 2019 miscellaneous petition is closed. [R.M.D,J.] [M.S.Q, J.] gya 16.08.2022 R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J. gya To 1.The Commissioner of Income Tax Central Circle IV, Chennai 2.The Deputy Commissioner of Income Tax Central Circle IV(1), Chennai 3.The Commissioner of Income Tax Appeals (Central)-I Chennai 4.The Income Tax Appellate Tribunal 'B' Bench, Chennai T.C.A.No.721 of 2019 16.08.2022 (1/2) 4/4 https://www.mhc.tn.gov.in/judis