PRINCIPAL COMMISSIONER OF IN vs. M/S.SUMMIT ONLINE TRADE SOLU

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TCA/930/2019HC Madras21 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature at Madras held that since the appeal before the Income Tax Appellate Tribunal had already been disposed of, the present Tax Case Appeal filed before the High Court had become infructuous. Consequently, the appeal was dismissed as infructuous. No costs were awarded. The operative direction was to dismiss the appeal. The judgment does not record any specific finding on the merits of the original dispute or any specific issue that was decided by the Tribunal.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax Central - 1 against an interim order dated 26.04.2019 in S.P.No.139/Chny/2019, which was part of I.T.A.No.1081/Chny/2019, before the Income Tax Appellate Tribunal, Chennai 'B' Bench. The assessment year in question was 2015-16. The respondent assessee is M/s. Summit Online Trade Solutions Pvt. Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Judicature at Madras was hearing the appeal.

What were the issues?

1. Whether the Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, is maintainable when the underlying appeal before the Tribunal has already been disposed of. The appellant's contention was that the appeal before the High Court had become infructuous because the main appeal before the Income Tax Appellate Tribunal had already been disposed of. The appellant produced a copy of the order of disposal of the Tribunal's appeal. The respondent's arguments are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.930 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.No.930 of 2019 Principal Commissioner of Income Tax Central - 1 No.108, Nungambakkam High Road, Chennai 600 034. ... Appellant Vs M/s.Summit Online Trade Solutions Pvt. Ltd., No.6, Ground Floor, Rayala Towers, 781-785, Anna Salai, Mount Road, Chennai 600 002 PAN: AALCS 8098J

...Respondent PRAYER: Tax Case Appeal filed under Section 260A of Income Tax Act, 1961 against the order dated 26.04.2019 in S.P.No.139/Chny/2019 in I.T.A.No.1081/Chny/2019 on the file of the Income Tax Appellate Tribunal Chennai 'B' Bench for the assessment year 2015-16. For Appellant : Mrs.K.G.Usha Rani

1/2 http://www.judis.nic.in T.C.A.No.930 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay J U D G M E N T (Order of the Court was delivered by N.KIRUBAKARAN, J)

This tax case appeal has been filed against the interim order passed in S.P.No.139/Chny/2019 in I.T.A.No.1081/Chny/2019. 2.When the matter is called today, Mrs.K.G.Usharani, learned Counsel for the appellant submitted that the appeal itself has been disposed of and produced a copy of the order. 3.Hence, this appeal is dismissed as infructuous. No costs. (N.K.K.,J.) (P.V.,J.) 21.11.2019 ay To Principal Commissioner of Income Tax Central - 1 No.108, Nungambakkam High Road, Chennai 600 034. T.C.A.No.930 of 2019

2/2 http://www.judis.nic.in

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