Madras High Court
M/S.Blaise Information Systems vs The Income Tax Officer on 2 February, 2021
Tax Case Appeal No.59 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.59 of 2017
M/s.Blaise Information Systems,
No.55, Flat No.5, Embassy Tower,
4th Floor, Montieth Road, Egmore,
Chennai – 600 008
presently at No.57, Sami Pandaram Street,
1st Floor, Chinthadripet,
Chennai – 600 002. ... Appellant
Vs.
The Income Tax Officer,
Business Ward – VI(1),
(Presently NCW 9(1)],
No.121, Uttamar Gandhi Salai,
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, SMC-
A Bench, Chennai dated 18.08.2016 passed in I.T.A.No.2285/Mds/
2015.
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Tax Case Appeal No.59 of 2017
For Appellant : Mr.V.S.Jayakumar
For Respondent : Mr.Karthick Ranganathan,
Senior Standing Counsel
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 18.08.2016 passed by the Income Tax Appellate Tribunal, SMC-A
Bench, Chennai, ('the Tribunal' for brevity) in I.T.A.No.2285/Mds/2015
for the assessment year 2011-12. The above appeal has been admitted on
22.02.2017 on the following Substantial Question of Law:
“Whether the Tribunal was right in holding that the
exemption under Section 10A is not allowable for
assessment year 2011-12?”
2. We have heard Mr.V.S.Jayakumar, learned counsel for the
appellant/assessee and Mr.Karthick Ranganathan, learned Senior
Standing Counsel for the respondent/Revenue.
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Tax Case Appeal No.59 of 2017
3. It may not be necessary for this Court to decide the Substantial
Question 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
09.12.2020 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.
Index : Yes/No [M.D., J.] [T.V.T.S., J.]
Internet : Yes 02.02.2021
va
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Tax Case Appeal No.59 of 2017
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
va
To
1. Income Tax Appellate Tribunal, SMC-A Bench, Chennai
2.The Income Tax Officer,
Business Ward – VI(1),
(Presently NCW 9(1)],
No.121, Uttamar Gandhi Salai,
Chennai – 600 034.
Tax Case Appeal No.59 of 2017
02.02.2021
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