Madras High Court
M/S.Tamil Nadu Warehousing ... vs The Assistant Commissioner Of ... on 26 April, 2021
Tax Case Appeal No.290 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.290 of 2019
M/s.Tamil Nadu Warehousing Corporation Ltd.,
No.82, Anna Salai,
Guindy, Chennai – 600 032. ... Appellant
Vs.
The Assistant Commissioner of Income Tax,
Corporate Circle – 3(1),
New Block, 4th Floor,
121, M.G. Road,
Nungambakkam,
Chennai – 600 034. ... 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 04.01.2019 passed in I.T.A.No.306/Chny/2017.
For Appellant : Mr.G.Baskar
For Respondent : Mrs.V.Pushpa
Standing Counsel
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Tax Case Appeal No.290 of 2019
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 04.01.2019 passed by the Income Tax Appellate Tribunal, Madras
"B" Bench, ('the Tribunal' for brevity) in I.T.A.No.306/Chny/2017 for
the assessment year 2012-13. The above appeal has been admitted on
17.06.2019 on the following Substantial Questions of Law:
"1.Whether, on the facts and circumstances of the
case, the Income Tax Appellate Tribunal is right in law in
upholding disallowance of service tax, which were actualy
paid in earlier years? And
2.Whether the Income Tax Appellate Tribunal is
right in upholding the disallowance in spite of noticing the
fact that it amounts to double disallowance, which is not
what is intended by the provisions of Section 43B of the
Income Tax Act?”
2. We have heard Mr.G.Baskar, learned counsel for the
appellant/assessee and Mrs.V.Pushpa, learned Standing Counsel for the
respondent/Revenue.
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Tax Case Appeal No.290 of 2019
3. 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.
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
15.04.2021 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.] [R.H., J.]
26.04.2021
mkn
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Tax Case Appeal No.290 of 2019
Index : Yes/No
Internet : Yes
To
1. Income Tax Appellate Tribunal, Madras "B" Bench
2.The Assistant Commissioner of Income Tax,
Corporate Circle – 3(1),
New Block, 4th Floor,
121, M.G. Road,
Nungambakkam,
Chennai – 600 034.
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Tax Case Appeal No.290 of 2019
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.290 of 2019
26.04.2021
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