Madras High Court
Vandana B Dolia vs The Income Tax Officer on 22 April, 2021
Tax Case Appeal No.272 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY
Tax Case Appeal No.272 of 2021
Vandana B Dolia
No.38, Errabalu Chetty Street,
Chennai – 600 001. ... Appellant
Vs.
The Income Tax Officer,
Non Corporate Ward 12(5)
Chennai – 600 001. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Madras
"B" Bench, dated 29.08.2018 passed in I.T.A.No.2724/Chny/2017,
Assessment Year 2014-15.
For Appellant : Mr.N.V.Balaji
For Respondent : Mr.M.Swaminathan
Senior Standing Counsel
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Tax Case Appeal No.272 of 2021
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 29.08.2018 passed by the Income Tax Appellate Tribunal, Madras
"B" Bench, ('the Tribunal' for brevity) in I.T.A.No.2724/Chny/2017 for
the assessment year 2014-15. The appellant/assessee has raised the
following Substantial Question of Law in the above appeal:
"Whether under the facts and circumstances of the
case, the Income Tax Appellate Tribunal was right in
dismissing the appeal filed by the appellant without
condoning 6 days delay in filing the appeal?”
2. We have heard Mr.N.V.Balaji, learned counsel for the
appellant/assessee and Mr.M.Swaminathan, learned Senior Standing
Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Question of Law framed for consideration on account of certain
subsequent developments. The Government of India enacted the Direct
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Tax Case Appeal No.272 of 2021
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.
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
30.12.2020 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
5. In view of the submission made by the learned counsel for the
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
[M.D., J.] [K.R., J.]
22.04.2021
Index : Yes/No
Internet : Yes
mkn
To
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Tax Case Appeal No.272 of 2021
1. Income Tax Appellate Tribunal, Madras "B" Bench
2.The Income Tax Officer,
Non Corporate Ward 12(5)
Chennai – 600 001.
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Tax Case Appeal No.272 of 2021
M. DURAISWAMY, J.
and
KRISHNAN RAMASAMY, J.
mkn
Tax Case Appeal No.272 of 2021
22.04.2021
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