Madras High Court
M/S.Tvh Energy Resources Private ... vs The Deputy Commissioner Of Income ... on 20 December, 2021
Tax Case Appeal No.567 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.12.2021
CORAM :
THE HON'BLE MR. JUSTICE R. MAHADEVAN
AND
THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal No.567 of 2021
and CMP.No.20244 of 2021
M/s.TVH Energy Resources Private Limited,
Represented by its Director,
No.16/17, 3rd Cross Street,
TVH Novella, R.A.Puram,
Chennai - 600 028. ... Appellant
-Vs-
The Deputy Commissioner of Income Tax,
Chennai Circle I (2),
No.46, Uthamar Gandhi Salai,
Nungambakkam,
Chennai - 600 034. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
against the order dated 03.11.2017 passed by the Income Tax Appellate
Tribunal 'A' Bench, Chennai in ITA No.2484/MDS/2017.
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Tax Case Appeal No.567 of 2021
For Appellant : Mr.R.K. Sachindhar
for M/S.Richardson Wilson
For Respondent : Mr. J. Narayansamy
JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
This tax case appeal has been filed by the appellant / Assessee, calling in
question the correctness of the order dated 30.11.2017 passed by the Income
Tax Appellate Tribunal, 'A' Bench, Chennai, in I.T.A.No.2484/Mds/2017,
relating to the assessment year 2011-12, by raising the following substantial
questions of law:-
(i) Whether the Assessing Officer is right in relying upon a
document which is inadmissible in evidence?
(ii) Whether a sworn statement which is not subjected to
cross examination be admissible when its authenticity and
contents is not proved in a manner known to law?
(iii) Whether a sheet of paper which is not books of
accounts, having no signature and does not tally with the accounts
of the assessee be admissible in law without discharging the initial
burden of proof for presumption by the department?
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Tax Case Appeal No.567 of 2021
(iv) Whether driving the parties again and again to
Assessing Officer by the Appellate Tribunal is failure to exercise
of power conferred on the tribunal?
(v) Whether a mere recovery of scrap of paper in survey
proceedings under Section 133A will empower the Assessing
Officer to raise a demand?
2. When the matter was taken up for hearing, the learned counsel for
the appellant filed a memo dated 20.12.2021, wherein, it is stated that the
appellant / assessee has already availed the benefit conferred under the Direct
Tax Vivad Se Vishwas Act, 2020 and paid a portion of the tax and hence,
nothing survives for adjudication herein. Stating so, the learned counsel sought
permission of this court to withdraw this appeal. He has also filed a memo dated
20.12.2021 to that effect.
3. In view of the above submissions made by the learned counsel for
the appellant / assessee, this tax appeal case is dismissed as withdrawn. No
costs. Consequently, connected miscellaneous petition is closed.
[R.M.D,J.] [M.S.Q,
J.]
20.12.2021
AT
Internet : Yes
https://www.mhc.tn.gov.in/judis
Tax Case Appeal No.567 of 2021
Index : Yes / No
R. MAHADEVAN, J.
AND
MOHAMMED SHAFFIQ, J.
AT
To
1.The Deputy Commissioner of Income Tax,
Chennai Circle I (2),
No.46, Uthamar Gandhi Salai,
Nungambakkam,
Chennai - 600 034.
2. The Income Tax Appellate Tribunal,
Madras “A” Bench.
Tax Case Appeal No.567 of 2021 and
CMP.No.20244 of 2021
20.12.2021
https://www.mhc.tn.gov.in/judis
