Madras High Court
R.Swarna vs The Assistant Commissioner Of ... on 4 February, 2021
Tax Case Nos.169 & 170 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal Nos.169 & 170 of 2016
R.Swarna ... Appellant in both TCAs
Vs.
The Assistant Commissioner of Income Tax,
Central Circle I(3),
No.108, Mahatma Gandhi Salai,
Nungambakkam,
Chennai – 600 034. ... Respondent in both TCAs
Tax Case Appeals filed under Section 260A of the Income Tax
Act, 1961 against the order of the Income Tax Appellate Tribunal,
Madras "B" Bench, dated 30.04.2009 passed in I.T.A.Nos.2371/Mds/
2007 and 2372/Mds/2007.
For Appellant : Mr.N.Devanathan
For Respondent : Mr.T.R.Senthil Kumar,
Senior Standing Counsel
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Tax Case Nos.169 & 170 of 2016
COMMON JUDGMENT
(Delivered by M. DURAISWAMY, J)
These appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), are directed against the
order dated 30.04.2009 passed by the Income Tax Appellate Tribunal,
Madras “B” Bench, Chennai ('the Tribunal' for brevity) in
I.T.A.Nos.2371/Mds/2007 and 2372/Mds/2007 for the Assessment
Years 2004-05 and 2005-06. The above appeals were admitted on
29.03.2016 on the following Substantial Questions of Law for
consideration:
“1)Whether on the facts and in the circumstances of
the case, the order of the Income Tax Appellate Tribunal is
not perverse in law?
2)Whether on the facts and in the circumstances of
the case, the Tribunal was right in confirming the
assumption of jurisdiction under Section 153-C of the
Income Tax Act?
3)Whether on the facts and having regard to the
provisions of Section 145 of the Income Tax Act, under
which the cash system of accounting was followed by the
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Tax Case Nos.169 & 170 of 2016
appellant, the Tribunal was right in confirming the addition
in regard to interest income?”
2. We have heard Mr.N.Devanathan, 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
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/
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Tax Case Nos.169 & 170 of 2016
assessee that the assessee has already filed the requisite Forms - 1 & 2 on
25.12.2020, in both the appeals, under Section 4 of the Act.
5. In the light of the fact that the assessee has already availed the
benefit under the Act, no useful purpose would be served in keeping
these appeals pending. At the same time, safeguarding the interest of the
assessee in the event the order to be passed by the Department under the
Act is not in favour of the assessee. Accordingly, the Tax Case Appeals
stand disposed of on the ground that the assessee has already filed the
requisite Forms – 1 & 2 and the Department shall process the application
at the earliest in accordance with the said Act and communicate the
decision to the assessee at the earliest. As observed, the assessee is given
liberty to restore the appeals in the event the ultimate decision to be
taken on the Forms filed by the assessee under Section 4 of the said Act
is not in favour of the assessee. If such a prayer is made, the Registry
shall entertain the prayer without insisting upon any application to be
filed for condonation of delay in restoration of the appeals and on such
request made by the assessee by filing a Miscellaneous Petition for
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Tax Case Nos.169 & 170 of 2016
Restoration, the Registry shall place such petition before the Division
Bench for orders.
6. With this observation, the Tax Case Appeals stand disposed of
with the aforementioned liberty and consequently, the Substantial
Questions of Law are left open. No costs.
[M.D., J.] [T.V.T.S., J.]
Index : Yes/No 04.02.2021
Internet : Yes (2/3)
va
To
1. Income Tax Appellate Tribunal, Madras "B" Bench
2.The Assistant Commissioner of Income Tax,
Central Circle I(3),
No.108, Mahatma Gandhi Salai,
Nungambakkam, Chennai – 600 034.
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Tax Case Nos.169 & 170 of 2016
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
va
Tax Case Appeal Nos.169 & 170 of 2016
(2/3)
04.02.2021
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