BALAJI FOUNDATION vs. THE INCOME TAX OFFICER

PDF · subscribers
TCA/743/2017HC Madras01 June 2020Bench: Hon`ble Dr Justice VINEET KOTHARI4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeals as withdrawn. The court granted the assessee liberty to seek revival of the appeals if their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is rejected by the Revenue Department. The reasoning was based on the assessee's stated intention to opt for the scheme and the pending application, acknowledging the uncertainty of its acceptance. The court did not decide on the merits of the original appeals. The operative direction was the dismissal of the appeals with a conditional liberty to revive.

What were the facts?

The assessee, M/s. Balaji Foundation, filed two appeals (T.C.A. Nos. 743 and 744 of 2017) before the High Court of Judicature at Madras. These appeals challenged the order of the Income Tax Appellate Tribunal (ITAT), Chennai “D” Bench, dated 31.01.2017, which pertained to assessment years not explicitly stated in the judgment. The appeals were filed under Section 260A of the Income Tax Act, 1961. The Revenue was represented by the Income Tax Officer, Ward – 1 (1), Virudhunagar. The procedural history leading to the High Court appeals involved prior proceedings before the ITAT.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeals. This issue arises from the assessee's intention to opt for the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The assessee argued that they have submitted an application to the Revenue Department for this scheme. The Revenue, represented by the Senior Standing Counsel, contended that the application has not yet been accepted. The court had to decide whether to allow the withdrawal based on the assessee's intent and the pending application, or to proceed with the merits of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Judgt. dt.01.06.2020 in T.C.A. Nos.743 and 744 of 2017 M/s.Balaji Foundation vs. ITO 1/4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR Tax Case (Appeal) Nos.743 and 744 of 2017 M/s.Balaji Foundation C/o M.Jeyaraman S.A.Thambuchinnam Patty M.Reddipatty P.O. Aruppukottai 626 118 ... Appellant vs. The Income Tax Officer, Ward – 1 (1) Virudhunagar ... Respondent Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai “D ” Bench, dated 31.01.2017 in ITA Nos.940 and 939/Mds/ 2015 For Appellant : Mr.M.Velmurugan For respondent : Mr.M.Swaminathan, Senior Standing counsel http://www.judis.nic.in Judgt. dt.01.06.2020 in T.C.A. Nos.743 and 744 of 2017 M/s.Balaji Foundation vs. ITO 2/4 COMMON JUDGMENT (Delivered by DR.VINEET KOTHARI, J.) The learned counsel for the Appellant/Assessee seeks permission of the Court to withdraw the Appeals, as the Appellant intends to opt for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and he has submitted the application to the Revenue Department in this regard. The learned Senior Standing Counsel, appearing for the Revenue however submits that the said application has not yet been accepted. 2. The Appeals are dismissed as withdrawn, with a liberty to the Appellate/Assessee to seek revival of the present appeal, in case the application filed by the appellant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is rejected by the Revenue Department. The connected Miscellaneous petition in C.M.P.No.18568 of 2017 is also dismissed. There is no order as to costs in these appeals. (V.K.,J.) (R.S.K.,J.) 01.06.2020 Index : Yes/No http://www.judis.nic.in Judgt. dt.01.06.2020 in T.C.A. Nos.743 and 744 of 2017 M/s.Balaji Foundation vs. ITO 3/4 tar To The Income Tax Officer, Ward – 1 (1) Virudhunagar http://www.judis.nic.in Judgt. dt.01.06.2020 in T.C.A. Nos.743 and 744 of 2017 M/s.Balaji Foundation vs. ITO 4/4 DR.VINEET KOTHARI, J. and

R.SURESH KUMAR, J. (tar) T.C.A.Nos.743 and 744 of 2017 01.06.2020 http://www.judis.nic.in

Recent GST High Court judgments

Search GST case law →