THE COMMISSIONER OF INCOME T vs. M/S. FOUR M MARITIME PVT LTD

TCA/92/2016HC 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 Senior Standing Counsel for the appellant (Revenue) seeking to withdraw the appeals and noted the endorsement made to that effect. The Court also recorded that the learned Counsel for the respondent (assessee) had no objection to the withdrawal. Consequently, the High Court dismissed all the appeals as withdrawn. No costs were awarded. The operative direction was the dismissal of the appeals. No specific issues from the original ITAT order were decided on merits by the High Court.

What were the facts?

These appeals were filed by the Commissioner of Income Tax, Chennai (the Revenue) against the order dated 31.07.2013 passed by the Income Tax Appellate Tribunal ('C' Bench, Chennai) in ITA Nos.897 to 900/Mds/2013. The appeals challenged the decision of the Tribunal concerning M/s. Four M Maritime Pvt Ltd. (the assessee). The specific assessment years and the amounts in dispute are not detailed in the provided text. The procedural history involves the Revenue filing these appeals under Section 260A of the Income Tax Act, 1961, before the High Court of Judicature at Madras.

What were the issues?

The primary issue before the High Court was whether to proceed with the appeals filed by the Revenue. The Revenue, through its learned Senior Standing Counsel, sought to withdraw the present appeals. The respondent assessee, represented by its counsel, did not object to this request. The judgment does not record any specific grounds for withdrawal or any arguments presented by either side on the merits of the original dispute before the Tribunal. Therefore, the question before the High Court was solely based on the Revenue's request to withdraw the appeals.

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.Nos.92 to 95 of 2016 [C.I.T., -Vs- M/s.Four M Maritime Pvt Ltd.,] 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.Nos.92, 93, 94 and 95 of 2016 The Commissioner of Income Tax Chennai. ... Appellant in all appeals -Vs- M/s.Four M Maritime Pvt Ltd., No.4, 6th Floor, Buhari Towers Moores Road, Chennai 600 006. ... Respondent in all appeals

For Appellant : Mr.T.Ravikumar, Senior Standing Counsel For Respondent : M/s.G.Baskar & Sriniranjani for Mr.M.P.Senthil Kumar

Prayer : Appeals under Section 260A of the Income Tax Act, 1961 against the order dated 31.07.2013 in I.T.A.Nos.897 to 900/Mds/2013 passed by the Income Tax Appellate Tribunal 'C' Bench, Chennai. C O M M O N J U D G M E N T (Judgment of the Court was delivered by DR.VINEET KOTHARI, J.) Learned Senior Standing Counsel appearing on behalf of the appellant Revenue seeks to withdraw the present appeals and he has made an endorsement in the Court bundle to that effect. Learned Counsel for the respondent does not have any objection. Page 1 of 2 http://www.judis.nic.in Judgment in T.C.A.Nos.92 to 95 of 2016 [C.I.T., -Vs- M/s.Four M Maritime Pvt Ltd.,] dated 12.03.2020 DR.VINEET KOTHARI, J. AND R.SURESH KUMAR, J. KST 2. Recording the submission made by the learned Standing Counsel for the appellant and the endorsement made, the appeals are dismissed as withdrawn. No costs. (V.K., J.) (R.S.K.,J.) 12-03-2020 KST To The Income Tax Appellate Tribunal 'C' Bench, Chennai. T.C.A.Nos.92,93,94 and 95 of 2016 Page 2 of 2 http://www.judis.nic.in

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