Madras High Court
The Commissioner Of Income Tax vs Smt.Namita Fomra on 17 April, 2021
Tax Case Appeal No.245 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 17.04.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.245 of 2020
The Commissioner of Income Tax,
Chennai. ... Appellant
Vs.
Smt.Namita Fomra
C/o.Shri T.N.Seetharaman
Advocate, No.384 (Old No.196) Lloyds Road,
Chennai – 600 086. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Chennai
"A" SMC Bench, dated 03.09.2019 passed in I.T.A.No.2924/Chny/2018.
For Appellant : Mr.T.Ravikumar
Senior Standing Counsel
For Respondent : Mr.R.Kumar
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Tax Case Appeal No.245 of 2020
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the Revenue under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 03.09.2019 passed by the Income Tax Appellate Tribunal, Chennai
"A" SMC Bench, ('the Tribunal' for brevity) in I.T.A.No.2924/Chny/2018
for the assessment year 2011-12. The above appeal has been admitted on
28.08.2020 on the following Substantial Questions of Law:
"1.Whether, on the facts and in the circumstances of
the case, the Tribunal was right in setting aside the well
reasoned order passed by the Assessing Officer for re-
examination especially when the Assessing Officer had
considered all the material placed while passing the
assessment order?
2.Whether, on the facts and in the circumstances of
the case, the Tribunal was right in remitting the issue back
to the Assessing Officer by quoting the decision in the case
of Kanhailal & Sons (HUF) in ITA No.1849/Chny/2014
Sunil Kumar Lalwani and that Aashesh Kumar Lalwani
wherein the onus has been shifted to the Revenue with a
direction that the Assessing Office is to bring on record the
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Tax Case Appeal No.245 of 2020
role of the assssee in promoting the company and the
relation of the assessee if any with that of the promoters
and role of inflating of prices, etc. which exercise had
already been done by the Assessing Officer and the SEBI?
and
3.Is not the finding of the Tribunal perverse
especially when the decision of the Tribunal is contrary to
the time tested principle that the person who asserts a fact
has to discharge the initial burden cast upon to show that
the said facts are true and only thereafter the burden
would shift to the Department?”
2. We have heard Mr.T.Ravikumar, learned Senior Standing
Counsel for the appellant/Revenue and Mr.R.Kumar, learned counsel for
the respondent/assessee.
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
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Tax Case Appeal No.245 of 2020
President on 17th March 2020 and published in the Gazette of India on
17th March 2020.
4.Learned counsel for the respondent/assessee submitted that the
assessee had availed the Vivad Se Vishwas Scheme and that the
respondent/assessee had already been issued with Form–3 on
15.01.2021.
5.Since the respondent/assessee had been issued with Form-3,
nothing survives for adjudication in the above appeal. Recording the
submission made by the learned counsel for the respondent/assessee, the
Tax Case Appeal stands disposed of. No costs.
[M.D., J.] [R.H., J.]
17.04.2021
Index : Yes/No
Internet : Yes
mkn
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Tax Case Appeal No.245 of 2020
To
1. Income Tax Appellate Tribunal, Chennai "A" SMC Bench
2.The Commissioner of Income Tax,
Chennai.
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Tax Case Appeal No.245 of 2020
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.245 of 2020
17.04.2021
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