Madras High Court
Commissioner Of Income Tax vs M/S.Wintek Technology (India) ... on 26 February, 2021
Tax Case Appeal No.10 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 26.02.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.10 of 2017
Commissioner of Income Tax,
Corporate Circle-3,
Chennai. ... Appellant
Vs.
M/s.Wintek Technology (India) Private Limited,
Nokia Telecom SES, Industrial Park,
P-5, Phase III, Bangalore National Highway,
Sriperambudur, Kancheepuram – 602 105. ... 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 22.04.2016 passed in I.T.A.No.1017/Mds/2015.
For Appellant : Mr.M.Swaminathan
Senior Standing Counsel
and Ms.V.Pushpa
Standing Counsel
For Respondent : Mr.R.Venkata Narayanan
for M/s.Subbaraya Aiyar
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Tax Case Appeal No.10 of 2017
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the Revenue under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 22.04.2016 passed by the Income Tax Appellate Tribunal, Chennai
"D" Bench, ('the Tribunal' for brevity) in I.T.A.No.1017/Mds/2015 for
the assessment year 2010-11. The Revenue has raised the following
Substantial Questions of Law for consideration in the above appeal.
"1.Whether on the facts and in the circumstances of
the case and in law, the Tribunal was right in quashing the
final assessment order u/s. 143(3) read with Section 144
holding that the order is barred by limitation?
2.Whether on the facts and in the circumstances of
the case and in law, the Tribunal was right in holding that
the time limit will start from the date of receipt of Dispute
Resolution Panel direction by the Assessing Officer even
though the Dispute Resolution Panel has only directed the
Transfer Pricing Officer to calculate the downward
adjustment as per the Direction ?
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Tax Case Appeal No.10 of 2017
3. Whether on the facts and in the circumstances of
the case and in law, the Tribunal was right in holding that
the Dispute Resolution Panel has no jurisdiction to direct
the Transfer Pricing Officer to make further calculation or
verification especially when the Act in Section 144C (7)
empowers the Dispute Resolution Panel to make any further
enquiry to be made by the Income Tax Authority ?”
2. We have heard Mr.M.Swaminathan, learned Senior Standing
Counsel and Ms.V.Pushpa, learned Standing Counsel for the
appellant/Revenue and Mr.R.Venkata Narayanan for M/s.Subbaraya
Aiyar, learned counsel for the respondent/assessee.
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.
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Tax Case Appeal No.10 of 2017
4.Learned counsel for the respondent/assessee submitted that the
assessee had availed the Vivad Se Vishwas Scheme and that the
respondent/assessee had already been issued with Form–3 on
16.12.2020.
5.Since the respondent/assessee had been issued with Form-3,
nothing survives for adjudication in the above appeal. Recording the
submission made by the learned counsel for the respondent/assessee, the
Tax Case Appeal stands disposed of. No costs.
[M.D., J.] [T.V.T.S., J.]
Index : Yes/No 26.02.2021
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Chennai "D" Bench
2.The Commissioner of Income Tax,
Corporate Circle-3,
Chennai.
M. DURAISWAMY, J.
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Tax Case Appeal No.10 of 2017
and
T.V. THAMILSELVI, J.
mkn
Tax Case Appeal No.10 of 2017
26.02.2021
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