MADURA COATS PVT LIMITED, vs. DEPUTY COMMISSIONER OF INCOME

TCA/939/2019HC Madras01 November 2019Bench: Hon`ble Mr Justice N. KIRUBAKARAN2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Judicature at Madras, in its order dated 25.11.2019, considered the submission made by the learned counsel for the appellant. The counsel represented that the relief sought in the appeal had already been obtained in subsequent proceedings and requested permission to withdraw the Tax Case Appeal. An endorsement to this effect was made by the counsel. In view of this representation and endorsement, the Court allowed the withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn. No costs were awarded. The specific grounds of appeal or the merits of the original ITAT order were not adjudicated upon.

What were the facts?

The appellant, Madura Coats Pvt. Ltd., filed a Tax Case Appeal (T.C.A.No.939 of 2019) before the High Court of Judicature at Madras, challenging an order dated 30.03.2016 passed by the Income Tax Appellate Tribunal (ITAT), Chennai “C” Bench, in ITA No.2094/Mds/2015. The appeal was filed under Section 260A of the Income Tax Act, 1961. The respondent was the Deputy Commissioner of Income Tax, Company Circle 1(1), Madurai. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is not detailed.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961, should be permitted to be withdrawn. (Question of law) Assessee's contention: The learned counsel for the appellant submitted that the relief sought in the appeal has already been obtained in subsequent proceedings and therefore, sought permission to withdraw the appeal. The counsel made an endorsement to this effect. Revenue's contention: The judgment records no specific contention from the revenue regarding the withdrawal of the appeal. However, the revenue was represented by its Senior Standing Counsel.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.No.939 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.11.2019 CORAM : THE HONOURABLE MR. JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR. JUSTICE P.VELMURUGAN T.C.A. No.939 of 2019 Madura Coats Pvt. Ltd. New Jail Road Madurai – 2. ... Appellant Vs. Deputy Commissioner of Income Tax Company Circle 1(1) Madurai. ... Respondent PRAYER : Appeal under Section 260A of Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Chennai “C” Bench, dated 30.03.2016 in ITA No.2094/Mds/2015. For Appellant : Mr.S.P.Chidambaram For Respondent : Mrs.S.Premalatha, Senior Standing Counsel for Mr.M.Swaminathan, Senior Standing Counsel

1/2 http://www.judis.nic.in T.C.A.No.939 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN

, J.

mkn J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J.) Today, when the matter was taken up for hearing, learned counsel for the appellant submitted that in the subsequent proceedings, the relief sought for in this appeal has already been obtained and therefore, he sought permission of this Court to withdraw this Tax Case Appeal and made an endorsement to that effect. 2.In view of the representation and the endorsement made by the learned counsel for the appellant, this Tax Case Appeal is dismissed as withdrawn. No costs. (NKKJ) (PVJ) 25.11.2019 mkn To 1.The Deputy Commissioner of Income Tax, Company Circle 1(1), Madurai. 2.The Income Tax Appellate Tribunal “C” Bench, Chennai. T.C.A. No.939 of 2019 2/2 http://www.judis.nic.in

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