Madras High Court
M/S.Oriental Hotels Ltd vs The Joint Commissioner Of Income ... on 17 February, 2021
Tax Case Appeal Nos.1921 and 1924 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal Nos.1921 and 1924 of 2008
M/s.Oriental Hotels Ltd.,
17, M.G. Road,
Chennai – 600 034. ... Appellant
in both appeals
Vs.
The Joint Commissioner of Income Tax,
Special Range – VIII,
Chennai. ... Respondent
in both appeals
Tax Case Appeals in T.C.A. Nos.1921 and 1924 of 2008 filed under
Section 260A of the Income Tax Act, 1961 against the order of the Income Tax
Appellate Tribunal, Madras “B” Bench, dated 30.06.2005 passed in
I.T.A.Nos.89/Mds/2003 and 1341/Mds/2003 respectively.
For Appellant : Mr.Venkata Narayanan
for M/s.Subbaraya Aiyar
in both appeals
For Respondent : Mr.T.Ravikumar
Senior Standing Counsel
in both appeals
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Tax Case Appeal Nos.1921 and 1924 of 2008
COMMON JUDGMENT
(Delivered by M. DURAISWAMY, J)
These appeals filed by the assessee under Section 260A of the Income
Tax Act, 1961 ('the Act' for brevity), are directed against the order dated
30.06.2005 passed by the Income Tax Appellate Tribunal, Madras "B" Bench,
Chennai ('the Tribunal' for brevity) in I.T.A.Nos.89/Mds/2003 and
1341/Mds/2003 for the Assessment Years 1998-1999 and 2000-2001
respectively. The above appeals have been admitted on 27.01.2009 on the
following Substantial Questions of Law:
"1.Whether the Appellate Tribunal is not entitled to
deduction under Section 35D and hotel industry cannot be
regarded as an industrial undertaking without appreciating that
hotel falls within the definition of "industry"?
2.Whether the Appellate Tribunal was right in law in
denying deduction under Section 35D when the same has been
allowed in the initial assessment year 1995-96?
2. We have heard Mr.Venkata Narayanan for M/s.Subbaraya Aiyar,
learned counsel for the appellant/ assessee and Mr.T.Ravikumar, learned Senior
Standing Counsel for the respondent/Revenue.
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Tax Case Appeal Nos.1921 and 1924 of 2008
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 17 th 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 has already filed the requisite Forms 1 & 2 on 28.12.2020 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
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Tax Case Appeal Nos.1921 and 1924 of 2008
said Act and communicate the decision to the assessee at the earliest. As
observed, the assessee is given liberty to restore these appeals in the event the
ultimate decision to be taken on the declaration 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 these appeals
and on such request made by the assessee by filing a Miscellaneous Petition for
Restoration, the Registry shall place such petition before the Division Bench for
orders.
6. With this observation, these 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.]
17.02.2021
(7/7)
Index : Yes/No
Internet : Yes
mkn
To
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Tax Case Appeal Nos.1921 and 1924 of 2008
1.The Income Tax Appellate Tribunal, Madras “B” Bench
2.The Joint Commissioner of Income Tax,
Special Range – VIII,
Chennai.
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Tax Case Appeal Nos.1921 and 1924 of 2008
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
mkn
Tax Case Appeal
Nos.1921 and 1924 of 2008
17.02.2021
(7/7)
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