FORD GLOBAL TECHNOLOGIES LLC vs. DEPUTY COMMISSIONER OF INCOM

TCA/805/2019HC Madras12 January 2022Bench: Hon`ble Mr Justice R. MAHADEVAN4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon recording the submission made by the learned counsel for the appellant, granted permission to withdraw the Tax Case Appeal. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The Court did not delve into the merits of the case as the appeal was withdrawn by the appellant.

What were the facts?

The appellant, Ford Global Technologies LLC, filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against an order passed by the Income Tax Appellate Tribunal, Chennai 'D' Bench, dated 26.04.2019, bearing ITA No.1492/CHNY/2017. The respondent in the appeal was the Deputy Commissioner of Income Tax, International Taxation 1 (1). The appeal was filed under Section 260A of the Income Tax Act, 1961. The matter was heard through video conference.

What were the issues?

1. Whether the appeal filed by the appellant is to be permitted to be withdrawn. Assessee's Contention: The learned counsel for the appellant sought permission from the Court to withdraw the Tax Case Appeal. Revenue's Contention: No specific contention is recorded for the revenue 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. 805 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.01.2022 CORAM THE HONOURABLE MR. JUSTICE R. MAHADEVAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal No. 805 of 2019 Ford Global Technologies LLC Dearborn, Michigan, USA C/o. Ford India Pvt. Ltd SP Koil Street, Marimalai Nagar Chengalpettu Chennai – 603 204

.. Appellant Versus Deputy Commissioner of Income Tax International Taxation 1 (1) BSNL Building, RoomNo.407, 4th Floor, Tower 1 No.16, Greams Road, Chennai – 600 006 .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai 'D' Bench passed in ITA No.1492/CHNY/2017 dated 26.04.2019. For Appellant : Mr.P.Ramesh Kumar For Respondent : Mr.Karthik Ranganathan Senior Standing Counsel 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No. 805 of 2019 JUDGMENT [Judgment of the Court was delivered by R.Mahadevan,J.] When the matter was taken up for hearing, the learned counsel for the appellant sought permission of this Court to withdraw this Tax Case Appeal. 2.This matter was heard through video conference and therefore, no endorsement was made in the bundle. 3.Recording the submission made by the learned counsel for the petitioner, permission is granted to withdraw the case and accordingly, this Tax Case Appeal is dismissed as withdrawn. No costs. [R.M.D., J.] [M.S.Q., J.] 12.01.2022 Index : Yes/No dhk 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No. 805 of 2019 To 1. Deputy Commissioner of Income Tax International Taxation 1 (1) BSNL Building, RoomNo.407, 4th Floor, Tower 1 No.16, Greams Road, Chennai – 600 006 2. Income Tax Appellate Tribunal D Bench, Chennai 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No. 805 of 2019 R.MAHADEVAN, J. and MOHAMMED SHAFFIQ, J. dhk

T.C.A. No. 805 of 2019 12.01.2022 4/4 https://www.mhc.tn.gov.in/judis

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