Madras High Court
Mary Zachariah vs The Assistant Commissioner Of ... on 17 February, 2021
Tax Case Appeal No.821 of 2016
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 No.821 of 2016
Mary Zachariah ... Appellant
Vs.
The Assistant Commissioner of Income Tax,
Non Corporate Circle – 15,
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,
Madras "C" Bench, dated 10.06.2016 passed in I.T.A.No.416/Mds/2016.
For Appellant : Mr.Arun Joseph,
for M/s.J.Sree Vidya
For Respondent : Mr.M.Swaminathan,
Senior Standing Counsel
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Tax Case Appeal No.821 of 2016
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 10.06.2016 passed by the Income Tax Appellate Tribunal, Madras
"C" Bench, ('the Tribunal' for brevity) in I.T.A.No.416/Mds/2016 for the
assessment year 2012-13. On 29.11.2016, the appeal was admitted on the
following Substantial Questions of Law:
“1)Whether on the facts and circumstances of the
case, the Tribunal was right in holding that the appellant is
not entitled to exemption under Section 54F for investment
in three residential units in the same complex on the ground
that two of the units are in a different block?
2)Whether on the facts and circumstances of the
case, the Tribunal was right in holding that the ration of the
decision in the case of V.R.Karpagam is not applicable to
the appellant, as the servants quarters were situated in a
different block from the main residential unit?”
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Tax Case Appeal No.821 of 2016
2. We have heard Mr.Arun Joseph, learned counsel for the
appellant/assessee and Mr.M.Swaminathan, learned Senior Standing
Counsel for the respondent/Revenue.
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 has already been issued with Form – 3 on
21.01.2021 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
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Tax Case Appeal No.821 of 2016
5. In view of the submission made by the learned counsel for the
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
[M.D., J.] [T.V.T.S., J.]
Index : Yes/No 17.02.2021
Internet : Yes
va
To
1. Income Tax Appellate Tribunal, Madras "C" Bench
2.The Assistant Commissioner of Income Tax,
Non Corporate Circle – 15,
Chennai – 600 034.
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Tax Case Appeal No.821 of 2016
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
va
Tax Case Appeal No.821 of 2016
17.02.2021
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