Madras High Court
Commissioner Of Income Tax vs T.Mathimaran on 31 August, 2021
TCA.No.136 of 2015
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 31.08.2021
CORAM :
THE HON'BLE MR. JUSTICE T.S.SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP
Tax Case Appeal No.136 of 2015
Commissioner of Income Tax
Circle I, Tirunelveli. ... Appellant
Vs.
T.Mathimaran ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, "D" Bench,
Chennai dated 23.09.2014 passed in I.T.A.No.753/MDS/2013.
For Appellant : Mrs.S.Premalatha
For Respondent : Mr.R.Srinivasan
JUDGMENT
(Judgment was delivered by T.S. SIVAGNANAM, 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
23.09.2014 passed by the Income Tax Appellate Tribunal, "D" Bench,
Chennai ('the Tribunal' for brevity) in I.T.A.No.753/MDS/2013 for the
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TCA.No.136 of 2015
assessment year 2008-2009. The above appeal has been admitted on
06.04.2015 on the following Substantial Questions of Law:
"1.Whether on the facts and in the circumstances of the
case the Income Tax Appellate Tribunal was right in quashing
the Revision order passed under Section 263?
2.Whether on the facts and in the circumstances of the
case the Income Tax Appellate Tribunal was right in holding
that Section 40(a)(ia) will not be applicable to the assessee
case?
3.Whether on the facts and in the circumstances of the
case the Income Tax Appellate Tribunal was right in holding
that where the provision of Section 172 are to apply the
provision of Sections 194C and 195 relating to TDS are not
applicable?
4.Whether on the facts and circumstances of the case the
Income Tax Appellate Tribunal was right to hold that any
payment in pursuance of the contract payable to a resident on
which tax is deductible under Chapter XVIIB, if such tax has
not been deducted and paid on or before the due date
specified u/s 139(1) of the Income Tax Act, assessee is liable
to deduct such expense in computing income under the head
Business and Profession?"
2. We have heard Mrs.S.Premalatha, learned counsel for the appellant/
Revenue and Mr.R.Srinivasan, learned counsel for the respondent/assessee.
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TCA.No.136 of 2015
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. 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 23.12.2020.
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.
(T.S.S., J.) (S.S.K., J.)
31.08.2021
Internet : Yes
Index : Yes / No
Sgl
T.S. SIVAGNANAM, J.
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TCA.No.136 of 2015
and
SATHI KUMAR SUKUMARA KURUP, J.
Sgl
To
Income Tax Appellate Tribunal, "D" Bench,
Chennai.
TCA.No.136 of 2015
31.08.2021
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