HALL MARK ENGINEERS vs. THE INCOME TAX OFFICER

TCA/766/2019HC Madras13 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the representation made by the learned counsel for the appellant (assessee) that an appeal filed by the Commissioner of Income Tax against the same order of the ITAT had been dismissed. In light of this submission and the endorsement made by the appellant seeking to withdraw the appeal, the Court allowed the withdrawal. The appeal was consequently dismissed as withdrawn. No costs were awarded. The specific merits of the original ITAT order were not adjudicated upon by the High Court.

What were the facts?

The assessee, M/s.Hallmark Engineers, filed a Tax Case Appeal (T.C.A.No.766 of 2019) before the High Court of Judicature at Madras. This appeal challenged an order dated 26.07.2012 passed by the Income Tax Appellate Tribunal (ITAT), Chennai 'B' Bench, for the assessment year 2007-08. The appeal was filed under Section 260A of the Income Tax Act, 1961. The Revenue was represented by the Income Tax Officer, Circle XIII (3), Chennai.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw the appeal. The assessee's counsel represented that an appeal filed by the Commissioner of Income Tax, Chennai, against the same ITAT order (in T.C.A.No.216 of 2013) had been dismissed. Based on this, the assessee sought permission to withdraw their own appeal. The Revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.766 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.766 of 2019 M/s.Hallmark Engineers, No.4/28, Pachaipper Street, J.J.Nagar East, Chennai 600037 PAN AAD FH 3582 K

... Appellant Vs The Income Tax Officer, Circle XIII (3), I.T.Department, 121 M.G.Road, Chennai - 34.

...Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against the order dated 26.07.2012 in ITA No.80/Mds/2011 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench for the assessment year 2007-08. For Appellant : Mr.N.Devanathan For Respondent : Mr.S.Rajesh

1/3 http://www.judis.nic.in T.C.A.No.766 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay J U D G M E N T (Order of the Court was delivered by N.KIRUBAKARAN, J)

The learned Counsel for the appellant represented that against the same order of the Income Tax Appellate Tribunal, an appeal filed in T.C.A.No.216 of 2013 by the Commissioner of Income Tax, Chennai has been dismissed and hence, seeks permission of this Court to withdraw the appeal and has made an endorsement to that effect in the Court bundle. 2.In view of the representation and endorsement made, this appeal is dismissed as withdrawn. No costs.

(N.K.K.,J.) (P.V.,J.) 13.11.2019 ay To The Income Tax Officer, Circle XIII (3), I.T.Department, 121 M.G.Road, Chennai - 34.

2/3 http://www.judis.nic.in T.C.A.No.766 of 2019 T.C.A.No.766 of 2019 3/3 http://www.judis.nic.in

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