Madras High Court
G.Babu vs The Income Tax Officer on 15 April, 2021
Tax Case Appeal No.1036 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.1036 of 2014
and
M.P.Nos.1 of 2014 & 1 of 2015
G.Babu,
39/1, Vivekananda Road,
Singanallur,
Coimbatore – 641 005. ... Appellant
Vs.
The Income Tax Officer,
Ward III(2), Coimbatore. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Madras "C"
Bench, dated 14.03.2012 passed in I.T.A.No.1585/Mds/2011.
For Appellant : Mr.N.V.Balaji
For Respondent : Mr.T.R.Senthil Kumar
Senior Standing Counsel
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Tax Case Appeal No.1036 of 2014
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 14.03.2012 passed by the Income Tax Appellate Tribunal, Madras
"C" Bench, ('the Tribunal' for brevity) in I.T.A.No.1585/Mds/2011 for
the assessment year 2008-09. The above appeal has been admitted on
14.12.2015 on the following Substantial Questions of Law:
"1.Whether under the facts and circumstances of
the case, the Income Tax Appellate Tribunal was right in
upholding the order of the Commissioner of Income Tax
(Appeals) that the appellant is not eligible for deduction
under Section 54B?
2.Whether under the facts and circumstances of the
case, the Income Tax Appellate Tribunal was right in
concluding that the appellant has not fulfilled the
conditions prescribed in Section 54B of the Income Tax
Act and therefore is not eligible for deduction under that
Section?
3.Whether under the facts and circumstances of the
case, the Income Tax Appellate Tribunal was right in not
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Tax Case Appeal No.1036 of 2014
allowing the appellant to place evidences before it, in
support of his claim for deduction under Section 54B?
4.Whether under the facts and circumstances of the
case, the Income Tax Appellate Tribunal was right in
accepting the action of the respondent in relying on the
statement obtained at the back of the appellant and
without giving the appellant an opportunity of cross
examination?
5.Is the finding of the Income Tax Appellate
Tribunal that the appellant has not fulfilled the condition
for deduction under Section 54B not perverse, especially
when the appellant was not given opportunity to rebut the
evidences gathered at the back and that the appellant
was denied opportunity to place his evidences in support
of the claim for deduction?”
2. We have heard Mr.N.V.Balaji, learned counsel for the
appellant/assessee and Mr.T.R.Senthil Kumar, learned Senior Standing
Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Questions of Law framed for consideration on account of certain
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Tax Case Appeal No.1036 of 2014
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
12.02.2021 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.
Consequently, connected miscellaneous petitions are closed.
[M.D., J.] [R.H., J.]
15.04.2021
mkn (3/3)
Index : Yes/No
Internet : Yes
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Tax Case Appeal No.1036 of 2014
To
1. Income Tax Appellate Tribunal, Madras "C" Bench
2.The Income Tax Officer,
Ward III(2), Coimbatore.
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Tax Case Appeal No.1036 of 2014
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.1036 of 2014
15.04.2021
(3/3)
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