Madras High Court
The Commissioner Of Income vs Smt.R.Mahalakshmi on 4 January, 2021
TCA.Nos.3 & 6 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.1.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MS.JUSTICE R.N.MANJULA
Tax Case Appeal Nos.3 & 6 of 2021 & CMP.No.99 of 2021
The Commissioner of Income
Tax, Chennai . ...Appellant
Vs
Smt.R.Mahalakshmi ...Respondent
APPEALS under Section 260A of the Income Tax Act, 1961
against the common order dated 25.11.2016 passed by the Income
Tax Appellate Tribunal, Madras 'B' Bench, Chennai made in I.T.A.Nos.
986 and 1305/Mds/2013 for the assessment year 2008-09.
For Appellant: Mrs.R.Hemalatha, SSC
For Respondent : Mr.G.Baskar
COMMON JUDGMENT
(Judgment was delivered by T.S.SIVAGNANAM,J)
These appeals have been filed by the Revenue under Section
260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging
the common order dated 25.11.2016 made in I.T.A.Nos.985 and 1305/
https://www.mhc.tn.gov.in/judis/
TCA.Nos.3 & 6 of 2021
Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai, 'B'
Bench ('the Tribunal' for brevity) for the assessment year 2008-09.
2. The Revenue has filed these appeals by raising the following
substantial questions of law:
“Common Questions in both the TCAs
i. Whether, on the facts and in the
circumstances of the case, the Tribunal was
right in deleting the penalty levied under
Section 271(1)(c) of the Income Tax Act ?
ii. Whether the reasoning and finding of
the Tribunal is correct by deleting the penalty
under Section 271(1)(c) even without
discussion on the said point ?
Additional question in TCA.No.6 of 2021:
Is not the finding of the Tribunal bad
after holding that the penalty proceedings are
applicable under Section 271(1)(c) and not
under Section 271AA and thereafter dismissing
the departmental appeal as infructuous ?”
3. We have heard Mrs.R.Hemalatha, learned Senior Standing
Counsel appearing for the appellant/Revenue and Mr.G.Baskar, learned
counsel accepting notice for the respondent/assessee.
4. The learned counsel on behalf of the respondent/assessee
submits that the assessee already filed the declaration/undertaking
under the Vivad Se Vishwas Scheme on 17.7.2020 and is awaiting
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TCA.Nos.3 & 6 of 2021
orders to be passed in Form No.3.
5. In the light of the subsequent event, the Competent Authority
shall process the applications/declarations in accordance with the
Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass
appropriate orders as expeditiously as possible. The assessee is given
liberty to restore these appeals in the event the ultimate decision to be
taken on the declarations 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
applications to be filed for condonation of delay in restoration of the
appeals and on such request made by the assessee by filing
miscellaneous petitions for restoration, the Registry shall place such
petitions before the appropriate Division Bench for orders.
6. The tax case appeals stand disposed of with the
aforementioned liberty. Consequently, the substantial questions of law
raised are left open. No costs. Consequently, the connected CMP is
closed.
04.1.2021
RS
https://www.mhc.tn.gov.in/judis/
TCA.Nos.3 & 6 of 2021
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
RS
To
The Income Tax Appellate Tribunal, 'B' Bench, Chennai.
TCA.Nos.3 & 6 of 2021
& CMP.No.99 of 2021
04.1.2021
https://www.mhc.tn.gov.in/judis/
