M/S.SAIPEM INDIA PROJECTS LTD vs. THE DEPUTY COMMISSIONER OF

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TCA/815/2017HC Madras15 December 2022Bench: Hon`ble Mr Justice S. VAIDYANATHAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the endorsement made by the learned counsel for the appellant regarding the availing of the Vivad Se Vishwas (VSV) Scheme. Consequently, the appellant prayed for the withdrawal of the present Tax Case Appeals. The Court allowed this request, dismissing the appeals as withdrawn. The Court also granted liberty to the appellant to revive these appeals in the event their application under the VSV Scheme was not accepted. No order as to costs was made.

What were the facts?

The assessee, M/s. Saipem India Projects Limited, filed two appeals (T.C.A.Nos.815 and 816 of 2017) before the High Court of Judicature at Madras under Section 260-A of the Income Tax Act, 1961. These appeals challenged the orders of the Income Tax Appellate Tribunal, Chennai-'D' Bench, dated 05.04.2017, which were passed in I.T.A.No.985/Mds/2014 and I.T.A.No.1400/Mds/2014, respectively. The respondent in both appeals was the Deputy Commissioner of Income Tax, Corporate Circle-VI(I), Chennai. The appeals were filed against the orders of the ITAT concerning assessment years not explicitly stated in the provided text.

What were the issues?

The High Court was to decide whether to entertain the appeals filed by the assessee. The assessee's counsel made an endorsement on the grounds of appeal, stating that the appellant had availed the Vivad Se Vishwas (VSV) Scheme and therefore prayed for the withdrawal of the present Tax Case Appeals. The assessee sought liberty to revive these appeals if their Scheme application was not accepted. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.815 and 816 of 2017 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated: 15.12.2022 Coram: THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN and THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.815 and 816 of 2017 --- M/s.Saipem India Projects Limited Yarlagadda Towers, 4, Fourth Lane, Off Nungambakkam High Road, Chennai-600 034 PAN: AAAC17915F. .. Appellant in both the appeals Vs. The Deputy Commissioner of Income Tax, Corporate Circle-VI(I), Nungambakkam, Chennai-600 034. .. Respondent in both the appeals Tax Case Appeal No.815 of 2017 filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai-'D" Bench, dated 05.04.2017 in I.T.A.No.985/Mds/2014. Tax Case Appeal No.816 of 2017 filed under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Page No.

1 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.815 and 816 of 2017 Appellate Tribunal, Chennai-'D" Bench, dated 05.04.2017 in I.T.A.No.1400/Mds/2014. For appellant : Mr.Sandeep Bagmar.R., For respondent: Mr.J.Narayanasamy, Standing Counsel COMMON JUDGMENT In view of the endorsement made by the learned counsel for the appellant on the grounds of appeal to the effect that the appellant had availed Vivad Se Vishwas (VSV) Scheme and hence, prayed for withdrawal of the present Tax Case Appeals, with liberty that in the event the appellant's Scheme not accepted, they may revive these appeals, the present Tax Case Appeals are dismissed as withdrawn with the said liberty. There shall be no order as to costs. (S.V.N., J) (M.S.Q., J) 15.12.2022 cs To Page No.

2 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.815 and 816 of 2017 1. The Deputy Commissioner of Income Tax, Corporate Circle-VI(I), Nungambakkam, Chennai-600 034. 2. The Presiding Officer, Income Tax Appellate Tribunal, Chennai-'D" Bench A-3, II Floor, Rajaji Bhavan, Besant Nagar, Chennai-600 090. S.VAIDYANATHAN, J Page No.

3 / 4 https://www.mhc.tn.gov.in/judis T.C.A.Nos.815 and 816 of 2017 and MOHAMMED SHAFFIQ, J cs T.C.A.Nos.815 and 816 of 2017 15.12.2022 Page No.

4 / 4 https://www.mhc.tn.gov.in/judis

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