Devyani Dilip Patel vs The Income Tax Officer
2021 Latest Caselaw 10235 Mad

                                                                            Tax Case No.1059 of 2019



                              IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                 DATED: 21.04.2021

                                                      CORAM

                                THE HON'BLE MR.JUSTICE M. DURAISWAMY
                                                 AND
                              THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY

                                          Tax Case Appeal No.1059 of 2019

                     Devyani Dilip Patel                                ... Appellant

                                                         Vs.


                     The Income Tax Officer,
                     Non-Corporate Ward 3(2),
                     Chennai – 34.                                      ... Respondent

                               Tax Case Appeal filed under Section 260A of the Income Tax Act,
                     1961 against the order of the Income Tax Appellate Tribunal, Madras
                     "A" Bench, dated 21.05.2019 passed in I.T.A.No.3198/Mds/2017.
                               For Appellant    : Mr.T.C.A.Ramanujam

                               For Respondent   : Mr.T.Ravi Kumar,
                                                  Senior Standing Counsel




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                                                                                  Tax Case No.1059 of 2019



                                                        JUDGMENT

(Delivered by M. DURAISWAMY, J) The appeal filed by the assessee under Section 260A of the Income

Tax Act, 1961 ('the Act' for brevity), is directed against the order dated

21.05.2019 passed by the Income Tax Appellate Tribunal, Madras "A"

Bench, Chennai ('the Tribunal' for brevity) in I.T.A.No.3198/Mds/2017

for the Assessment Year 2011- 12.

2.The above appeal was admitted on the following Substantial

Questions of Law for consideration:

“1)Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was justified in dismissing the appeal when the directions of the Tribunal in its earlier order have not been followed?

2)Whether in the facts and circumstances of the case, Income Tax Appellate Tribunal was justified in dismissing the matter when the sole basis of the assessment is the uncorroborated statement of the President of the Society?

3)Whether in the facts and circumstances of the case, Income Tax Appellate Tribunal was justified in ignoring the observations of the Commissioner of Income Tax (Appeals)?”

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3. We have heard Mr.T.C.A.Ramanujam, learned counsel for the

appellant/assessee and Mr.T.Ravi Kumar, learned Senior Standing

Counsel for the respondent/Revenue.

4. It may not be necessary for this Court to decide the Substantial

Questions of Law framed for consideration on account of certain

subsequent developments. The Government of India enacted the Direct

Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for

resolution of disputed tax and for matters connected therewith or

incidental thereto. The Act of the Parliament received the assent of the

President on 17th March 2020 and published in the Gazette of India on

17th March 2020.

5.We are informed by the learned counsel for the appellant/

assessee that the assessee has already been issued with Form – 3 with

Reference No.862945970221220.

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6. In the light of the fact that the assessee has already availed the

benefit under the Act, no useful purpose would be served in keeping this

appeal pending. At the same time, safeguarding the interest of the

assessee in the event the order to be passed by the Department under the

Act is not in favour of the assessee. Accordingly, the Tax Case Appeal is

dismissed on the ground that the assessee has already been issued with

Form - 3 and the Department shall process the applications at the earliest

in accordance with the said Act and communicate the decision to the

assessee at the earliest. As observed, the assessee is given liberty to

restore this appeal in the event the ultimate decision to be taken on the

declaration filed by the assessee under Section 4 of the said Act is not in

favour of the assessee. If such a prayer is made, the Registry shall

entertain the prayer without insisting upon any application to be filed for

condonation of delay in restoration of the appeal and on such request

made by the assessee by filing a Miscellaneous Petition for Restoration,

the Registry shall place such petition before the Division Bench for

orders.

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7. With this observation, the Tax Case Appeal is dismissed with

the aforementioned liberty and consequently, the Substantial Questions

of Law are left open. No costs.

                                                              [M.D., J.]    [K.R., J.]
                     Index          : Yes/No                         21.04.2021
                     Internet       : Yes
                     va


                     To

1. Income Tax Appellate Tribunal, Madras "A" Bench

2.The Income Tax Officer, Non-Corporate Ward 3(2), Chennai – 600 034.

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M. DURAISWAMY, J.

and KRISHNAN RAMASAMY, J.

va

Tax Case Appeal No.1059 of 2019

21.04.2021

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