Usha Anandan vs. The Income Tax officer

TCA/76/2025HC Madras03 July 2026Bench: Honourable The CHIEF JUSTICE3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the appellant sought to withdraw the tax case appeal. Consequently, the Court dismissed the appeal as withdrawn. No decision was made on the merits of the case. The principle that can be cited from this judgment is that an appeal filed under Section 260A can be dismissed as withdrawn if the appellant so requests. The operative direction was the dismissal of the appeal. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The appellant, Usha Anandan, filed a tax case appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras. The appeal was against the order of the Income Tax Appellate Tribunal (“A” Bench, Chennai) dated 29.02.2022 in ITA No.964/Chny/2017. The respondent in this appeal is the Income Tax Officer, Non-Corporate Ward-2(1), Chennai. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the Tribunal's order is also not detailed.

What were the issues?

1. Whether the appeal filed by the appellant is maintainable before this Court? (Question of law) Assessee's contention: The leaned counsel for the appellant sought to withdraw the tax case appeal. No specific arguments were recorded regarding the merits of the case or the grounds for withdrawal. Revenue's contention: The judgment does not record any specific arguments or contentions made by the respondent (Revenue).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.76 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.07.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.76 of 2025 Usha Anandan No.97 & 98, R.K.Mutt Road, Chennai-600 028 PAN: AABPU0407E Appellant Vs The Income Tax Officer Non-Corporate Ward-2(1), Chennai. Respondent PRAYER

: Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “A” Bench, Chennai, dated 29.02.2022 in ITA No.964/Chny/2017. For Appellant: Ms.Sharren for Mr.R.Sivaraman For Respondent: Mr.T.Ravikumar Sr. Standing Counsel ______________ Page 1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:35 pm ) T.C.A.No.76 of 2025 JUDGMENT (Delivered by the Hon'ble Chief Justice) Leaned counsel for the appellant seeks to withdraw the tax case appeal. The tax case appeal is dismissed as withdrawn. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J)

03.07.2026 Index : Yes/No Neutral Citation : Yes/No bbr To: 1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai. 2. The Commissioner of Income Tax (Appeals)-6, Chennai. 3. The Income Tax Officer, Non-Corporate Ward-2(1), Chennai. ______________ Page 2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:35 pm ) T.C.A.No.76 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,

bbr T.C.A.No.76 of 2025

03.07.2026 ______________ Page 3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 06/07/2026 12:19:35 pm )

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