SHRI V.RAMAKRISHNAN vs. COMMISSIONER OF INCOME TAX I

TCA/771/2019HC Madras04 December 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of the appeals. The Court noted the representation made by the learned counsel for the appellant (assessee) that the assessee had availed the benefit under a scheme floated by the Department and the matters had been settled. Based on this representation and the endorsement made by the counsel, the Court dismissed the tax case appeals as withdrawn. No costs were awarded. The Court did not decide on the merits of the original dispute.

What were the facts?

The appeals were filed by Shri V. Ramakrishnan (the assessee) against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 03.07.2015 in ITA Nos. 200/Mds/2014 & 271/Mds/2015. The respondent was the Commissioner of Income Tax I, Chennai. The assessee's counsel represented that the assessee had availed the benefit under a scheme floated by the Department, leading to the settlement of the matters. Consequently, the assessee sought to withdraw the appeals.

What were the issues?

1. Whether the appeals can be withdrawn by the assessee due to settlement under a departmental scheme? (Question of law) Assessee's contention: The assessee, through their counsel, submitted that the matters have been settled as the assessee availed the benefit under a scheme floated by the Department. Therefore, the assessee sought permission to withdraw the appeals. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A. Nos. 771 & 772 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.12.2019 CORAM THE HONOURABLE MR. JUSTICE N. KIRUBAKARAN AND THE HONOURABLE MR. JUSTICE P. VELMURUGAN T.C.A. Nos. 771 & 772 of 2019 Shri V. Ramakrishnan ..Appellant in both appeals Vs. Commissioner of Income Tax I, Chennai. ..Respondent in both appeals Prayer: Appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 03.07.2015 in ITA Nos. 200/Mds/2014 & 271/Mds/2015 respectively. For Appellant :: Mr.N.V. Balaji For Respondent :: Ms.R. Hemalatha Junior Standing Counsel J U D G M E N T (Judgment of the Court was delivered by N. KIRUBAKARAN,J.) It is represented by Mr.N.V. Balaji, learned counsel for the 1\2 http://www.judis.nic.in T.C.A. Nos. 771 & 772 of 2019 N. KIRUBAKARAN,J. AND P. VELMURUGAN,J. nv appellant that the assessee has availed the benefit under the scheme floated by the Department and the matters have been settled. In view of the same, he seeks leave of this Court to withdraw the appeals and he has also made an endorsement to that effect. 2. In the light of the representation and endorsement made by the learned counsel for the appellant, the tax case appeals are dismissed as withdrawn. No costs. (N.K.K.J) (P.V.J) 04.12.2019 nv To 1. Commissioner of Income Tax I, Chennai. 2. Income Tax Appellate Tribunal, Madras "A" Bench. T.C.A. Nos. 771 & 772 of 2019

2\2 http://www.judis.nic.in T.C.A. Nos. 771 & 772 of 2019 3\2 http://www.judis.nic.in

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