Thenmozhi Ganesan vs. The Principal Commissioner of Income Tax

TCA/73/2025HC Madras2025/MHC/93608 April 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the endorsement made by the learned counsel for the appellant, Ms. Sowjanya S., that the appellant is availing the Vivad Se Vishwas Scheme and consequently does not wish to pursue the appeal. Based on this endorsement, the Tax Case (Appeal) was dismissed as withdrawn. The court also noted that there were no costs awarded and the connected miscellaneous petition was closed. The operative direction was to dismiss the appeal as withdrawn. No specific issue was decided on merits, as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, Thenmozhi Ganesan, filed a Tax Case (Appeal) under Section 260A of the Income Tax Act, 1961, challenging an order passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai, in ITA No.1628/CHNY/2024 for the Assessment Year 2014-2015. The appeal was filed against the Principal Commissioner of Income Tax, Madurai. The respondent, the Principal Commissioner of Income Tax, did not appear before the High Court. The appeal was listed for hearing on 08.04.2025.

What were the issues?

1. Whether the appeal filed by the appellant under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal for AY 2014-2015 should be pursued. Assessee's Contention: The learned counsel for the appellant made an endorsement stating that the appellant is availing the Vivad Se Vishwas Scheme and therefore does not wish to pursue the appeal. No specific authorities or precedents were cited in support of this position, as the decision was based on the appellant's election to utilize the scheme. Revenue's Contention: The judgment records that there was 'No Appearance' for the respondent (Revenue). Therefore, no contentions were put forth by the revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

2025:MHC:936 TC(A) No.73 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.04.2025 CORAM : THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN TC(A) No.73 of 2025 and CMP.No.8671 of 2025 Thenmozhi Ganesan .. Appellant vs The Principal Commissioner of Income Tax, CR Hall, 2, VP, V.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. .. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai in ITA No.1628/CHNY/2024 for the Assessment Year 2014- 2015, dated 30.09.2024. For Appellant : Ms.Sowjanya S For Respondent : No Appearance JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) An endorsement is made by Ms.Sowjanya.S, learned counsel on record for the appellant to the effect that the appellant is availing Vivad Se Vishwas Scheme and hence does not pursue this appeal. 1/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/04/2025 12:34:34 pm ) TC(A) No.73 of 2025 Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J. 2. Recording the aforesaid endorsement, this Tax Case (Appeal) is dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. [A.S.M., J] [C.K., J]

08.04.2025 Index:No Speaking Order Neutral Citation:Yes sl To The Principal Commissioner of Income Tax, CR Hall, 2, VP, V.Rathinasamy Nadar Road, Bibikulam, Madurai-625 002. TC(A) No.73 of 2025 and CMP.No.8671 of 2025 2/2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 09/04/2025 12:34:34 pm )

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