M/S. CRYSTAL RESIDENCY INDIA vs. THE ASSISTANT COMMISSIONER

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TCA/843/2016HC Madras20 January 2025Bench: Honourable Dr Justice ANITA SUMANTH2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in its judgment dated 20-01-2025, dismissed the Tax Case (Appeal) as withdrawn. This decision was based on an endorsement made by the learned counsel for the appellant, Mr. B. Thirumalai, who, on instructions from the appellant, stated that the appellant did not wish to pursue the appeal. Consequently, no decision was made on the merits of the case. No costs were awarded.

What were the facts?

The appeal, TCA No. 843 of 2016, was filed by M/s. Crystal Residency India Pvt Ltd. (the appellant) against an order passed by the Assistant Commissioner of Income Tax, Company Circle-1 (3), Chennai (the respondent). The assessment year(s) are not explicitly stated in the provided text. The procedural history indicates that the appeal was before the High Court of Judicature at Madras. The counsel for the appellant, Mr. B. Thirumalai, on instructions, made an endorsement indicating that the appellant did not wish to pursue the appeal.

What were the issues?

The High Court was to decide whether to uphold or dismiss the appeal filed by the assessee. The judgment does not record specific questions of law or fact that were debated. The appellant, through their counsel, indicated they did not wish to pursue the appeal. The respondent's arguments are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

TCA NO. 843 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN TCA NO. 843 of 2016 M/s. Crystal Residency India Pvt Ltd., 51/22 Model School Road, Thousands Lights, Chennai - 6. Appellant(s) Vs The Assistant Commissioner Of Income Tax, Company Circle-1 (3), Chennai - 34. Respondent(s) TCA NO. 843 of 2016 For Appellant(s): Mr.B. Thirumalai For Sole Appellant V/r To M/s.Pass Associates For Consent From Correct Previous Counsel To Be Obtained In Vakalat. Hence Returned. For Respondent(s): Mr.T.Ravikumar, Senior Standing Counsel For Respondent, Vide C/o Dated 06.08.2020 ---------- Sole Respondent - The Assistant Commissioner Of Income Tax, Company Circle-1 (3), Chennai - 34. [ Vide Pr Book Entry & System Entry ] JUDGMENT https://www.mhc.tn.gov.in/judis (Judgment of the Court was delivered by the Hon'ble Anita Sumanth J.) Mr.B.Thirumalai, learned Counsel for the appellant, on instructions, makes an endorsement to the effect that the appellant does not wish to pursue this appeal, recording which, this Tax Case (Appeal) is dismissed as withdrawn. No costs. (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025 sl TCA NO. 843 of 2016 To 1. The Assistant Commissioner Of Income Tax, Company Circle-1 (3), Chennai - 34. https://www.mhc.tn.gov.in/judis

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