Madras High Court
Dr.S.Rajamony vs The Assistant Commissioner Of ... on 25 February, 2021
Tax Case Appeal No.1100 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.1100 of 2009
Dr.S.Rajamony ... Appellant
Vs.
The Assistant Commissioner of Income Tax,
Circle-IV,
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, Chennai
"D" Bench, dated 09.01.2009 passed in I.T.(SS)A.No.36/Mds/2008.
For Appellant : Mr.M.P.Senthil Kumar
For Respondent : Mr.T.R.Senthil Kumar
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
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Tax Case Appeal No.1100 of 2009
dated 09.01.2009 passed by the Income Tax Appellate Tribunal, Chennai
"D" Bench, ('the Tribunal' for brevity) in I.T.(SS)A.No.36/Mds/2008 for
the Block Assessment Period 01.04.1995 to 28.03.2002. The above
appeal has been admitted on 27.10.2009 on the following Substantial
Questions of Law:
“1. Whether on the facts and in the circumstances of
the case the Income Tax Appellate Tribunal was right in law
in setting aside the order of the Commissioner and restoring
the levy of penalty under Section 158BFA(2) of the Income
Tax Act, 1961 ?
2. Whether on the facts and in the circumstances of
the case the Income Tax Appellate Tribunal was right in law
in not appreciating the circumstantial evidence relied on by
the appellant in support of his claim with regard to cash,
jewellery and fixed deposit?”
2. We have heard Mr.M.P.Senthil Kumar, 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
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Tax Case Appeal No.1100 of 2009
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/
assessee that the assessee had already been issued with Form-3 on
19.01.2021 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.
[M.D., J.] [T.V.T.S., J.]
25.02.2021
mkn
Index : Yes/No
Internet : Yes
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Tax Case Appeal No.1100 of 2009
To
1. Income Tax Appellate Tribunal, Madras "D" Bench
2.The Assistant Commissioner of Income Tax,
Circle-IV,
Chennai – 600 034.
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Tax Case Appeal No.1100 of 2009
M. DURAISWAMY, J.
and
T.V. THAMILSELVI, J.
mkn
Tax Case Appeal No.1100 of 2009
25.02.2021
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