Kurien E.Kalathil vs The Assistant Commissioner Of ...
2021 Latest Caselaw 4356 Mad

                                                                                    Tax Case No.453 of 2009



                               IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                    DATED: 19.02.2021

                                                         CORAM

                                     THE HON'BLE MR.JUSTICE M. DURAISWAMY
                                                      AND
                                    THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI

                                              Tax Case Appeal No.453 of 2009


                     Kurien E.Kalathil                                        ...     Appellant

                                                           Vs.


                     The Assistant Commissioner of Income Tax,
                     Circle XIII, Chennai – 600 006.                           ... Respondent

                               Tax Case Appeal filed under Section 260A of the Income Tax Act,
                     1961 against the order of the Income Tax Appellate Tribunal, Madras "B"
                     Bench, dated 31.07.2008 passed in I.T.A.No.1854/Mds/2006.
                                        For Appellant    : Mr.Anish Kumar
                                        For Respondent   : Ms.S.Premalatha,
                                                           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

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dated 31.07.2008 passed by the Income Tax Appellate Tribunal, Madras

“B” Bench, Chennai ('the Tribunal' for brevity) in

I.T.A.No.1854/Mds/2006 for the Assessment Year 2002-03. The above

appeal was admitted on 06.07.2009 on the following Substantial

Questions of Law for consideration:

“1)Whether on the facts and in the circumstances of the case and in the light of the certificate dated 31.12.2005 accepted in the evidence by the Commissioner (Appeals), there is any material or evidence on record for the Appellate Tribunal to hold that the appellant resumed contract work only with effect from 14.02.2003?

2)Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the appellant is not entitled to depreciation on machinery and other assets fr the assessment year in question?”

2. We have heard Mr.Anish Kumar, learned counsel for the

appellant/ assessee and Ms.S.Premalatha, learned 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

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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 filed the requisite Form -

1 on 31.01.2021 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 this

appeal 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 Appeal

stands disposed of on the ground that the assessee has already filed the

requisite Form 1 and the Department shall process the application at the

earliest in accordance with the said Act and communicate the decision to

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the assessee at the earliest. As observed, the assessee is given liberty to

restore the appeal 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 appeal 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, the Tax Case Appeal stands disposed of

with the aforementioned liberty and consequently, the Substantial

Question of Law is left open. No costs.

                                                                   [M.D., J.]     [T.V.T.S., J.]
                     Index           : Yes/No                                19.02.2021
                     Internet        : Yes
                     va
                     To

1. Income Tax Appellate Tribunal, Madras "B" Bench

2.The Assistant Commissioner of Income Tax, Circle XIII, Chennai – 600 006.

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M. DURAISWAMY, J.

and T.V. THAMILSELVI, J.

va

Tax Case Appeal No.453 of 2009

19.02.2021

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