M/S.P.R.VENKATA RAMA RAJA vs. THE INCOME TAX OFFICER

TCA/876/2017HC Madras12 March 2020Bench: Hon`ble Dr Justice VINEET KOTHARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission made by the learned counsel for the appellant seeking to withdraw the appeal, supported by an endorsement in the court bundle. The learned Senior Standing Counsel for the respondent had no objection. Consequently, the Court dismissed the appeal as withdrawn. No costs were awarded. The specific grounds of appeal or the merits of the ITAT's order were not considered or decided as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by M/s.P.R.Venkata Rama Raja (HUF) against an order dated 30.05.2017 passed by the Income Tax Appellate Tribunal ('A' Bench, Chennai) in I.T.A.No.3179/Mds/2016. The appeal was filed under Section 260A of the Income Tax Act, 1961. The assessee is M/s.P.R.Venkata Rama Raja (HUF) and the revenue is the Income Tax Officer, Ward-5, Virudunagar. The assessment year(s) and the specific amount in dispute are not recorded in the judgment. The procedural history involves an appeal to the High Court after an order from the ITAT.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal is to be decided on merits. Contentions: Assessee: The learned counsel for the appellant sought to withdraw the present appeal and made an endorsement to that effect. Revenue: The learned Senior Standing Counsel for the respondent did not have any objection to the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Judgment in T.C.A.No.876 of 2017 [M/s.P.R.Venkata Rama Raja -Vs- The Income Tax Officer ] dated 12.03.2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 12.03.2020 CORAM THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE R.SURESH KUMAR T.C.A.No.876 of 2017 M/s.P.R.Venkata Rama Raja (HUF), No.642, Ramamandiram Thenkasi Road, Rajapalayam-626 117. ... Appellant -Vs- The Income Tax Officer Ward-5, Virudunagar. ... Respondent

For Appellant : Mr.P.J.Rishikesh For Respondent : Mr.M.Swaminathan, Senior Standing Counsel

Prayer : Appeal under Section 260A of the Income Tax Act, 1961 against the order dated 30.05.2017 passed by the Income Tax Appellate Tribunal 'A' Bench, Chennai in I.T.A.No.3179/Mds/2016. J U D G M E N T (Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) Learned Counsel appearing on behalf of the appellant seeks to withdraw the present appeal and he has made an endorsement in the Court bundle to that effect. Learned Senior Standing Counsel for the respondent does not have any objection. Page 1 of 2 http://www.judis.nic.in Judgment in T.C.A.No.876 of 2017 [M/s.P.R.Venkata Rama Raja -Vs- The Income Tax Officer ] dated 12.03.2020 DR.VINEET KOTHARI, J. AND R.SURESH KUMAR, J. KST 2. Recording the submission made by the learned counsel for the appellant and the endorsement made, the appeal is dismissed as withdrawn. No costs. (V.K., J.) (R.S.K.,J.) 12-03-2020 KST To 1.The Income Tax Officer Ward-5, Virudunagar. 2.The Income Tax Appellate Tribunal 'A' Bench, Chennai. T.C.A.No.876 of 2017 Page 2 of 2 http://www.judis.nic.in

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