SHRIL ANJANEYALU JAYAPAL vs. THE COMMISSIONER OF INCOME TAX

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TCA/85/2020HC Madras17 April 2024Bench: Honourable Mr Justice R. MAHADEVAN4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, based on the submission and endorsement made by the learned counsel for the appellant, dismissed the tax case appeal as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The judgment does not record any decision on the merits of the case, as the appeal was disposed of on the ground of withdrawal.

What were the facts?

The appellant, Anjaneyalu Jayapal, filed a Tax Case Appeal under Section 260-A of the Income Tax Act, 1961, against an order dated 21.11.2019 passed by the Income Tax Appellate Tribunal ('B' Bench, Chennai). The appeal pertained to assessment year 2014-15. The respondent was the Commissioner of Income Tax Authority, represented by the Income Tax Officer, Business Ward XIII(4), Chennai. The appeal was listed before the High Court of Judicature at Madras for withdrawal based on a memo filed by the appellant's counsel.

What were the issues?

1. Whether the appeal filed by the appellant is to be dismissed as withdrawn? (Question of procedure) Assessee's contention: The learned counsel for the appellant sought permission from the Court to withdraw the tax case appeal and made an endorsement to that effect in the case bundle. Revenue's contention: No specific contention is recorded for the revenue 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.No.85 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 17.04.2024 CORAM THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ T.C.A.No.85 of 2020 AND C.M.P.No.3523 of 2020 Anjaneyalu Jayapal

.. Appellant Vs. The Commissioner of Income Tax Authority Office of the Income Tax Officer Business Ward XIII(4) 121, M.G.Road Nungambakkam High Road Chennai 600 034

.. Respondent

Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 21.11.2019 passed by the Income Tax Appellate Tribunal 'B' Bench, Chennai, in ITA.No.49/Chny/2018 for the assessment year 2014-15. For Appellant : Mr.M.Murugaboopathy 1/4 https://www.mhc.tn.gov.in/judis T.C.A.No.85 of 2020 JUDGMENT (Judgment of the court was delivered by R. MAHADEVAN, J.) Based on the memo dated 05.04.2024 filed by the learned counsel for the appellant before the Registry, this tax case appeal has been listed today under the caption “for withdrawal”. 2. When this matter was taken up for hearing, the learned counsel for the appellant sought permission of this Court to withdraw this tax case appeal and also made an endorsement in the case bundle, to that effect. 3. In view of the above submission and the endorsement made by the learned counsel for the appellant, this tax case appeal is dismissed as withdrawn. No costs. Connected Miscellaneous Petition is closed.

[R.M.D, J.] [M.S.Q, J.] 17.04.2024

Neutral Citation : Yes/No

gya 2/4 https://www.mhc.tn.gov.in/judis T.C.A.No.85 of 2020 To The Commissioner of Income Tax Authority Office of the Income Tax Officer Business Ward XIII(4) 121, M.G.Road Nungambakkam High Road Chennai 600 034 R. MAHADEVAN, J. 3/4 https://www.mhc.tn.gov.in/judis T.C.A.No.85 of 2020 AND MOHAMMED SHAFFIQ, J. gya T.C.A.No.85 of 2020 17.04.2024 4/4 https://www.mhc.tn.gov.in/judis

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