Madras High Court
Principal Commissioner Of Income ... vs M/S.Rpd Earth Movers Pvt Ltd on 25 January, 2021
TCA.Nos.503, 505, 507, 512 to 515 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.01.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
Tax Case Appeal Nos.503, 505, 507 & 512 to 515 of 2019
T.C.A.No.503 of 2019
Principal Commissioner of Income Tax
Central 2,
No.108, Mahatma Gandhi Road,
Chennai - 600 034. ...Appellant
Vs
M/s.RPD Earth Movers Pvt Ltd.,
No.1379, "Golden Villa", 1st Block,
6th Street, 18th Main Road,
Vallalar Kudiyeruppu, Anna Nagar West,
Chennai - 600 040.
PAN: AAD CR 6604 B ...Respondent
COMMON PRAYER: Appeals under Section 260A of the Income Tax Act,
1961 against the orders dated 03.12.2018 made in ITA.Nos.1606 to
1612/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras
'B' Bench, for the assessment year 2011-12.
https://www.mhc.tn.gov.in/judis/
TCA.Nos.503, 505, 507, 512 to 515 of 2019
For Appellant: Mr.T.R.Senthil Kumar
(in all cases) Senior Standing Counsel
For Respondents: Mr.R.Murali
(in all cases)
COMMON JUDGMENT
(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
orders dated 03.12.2018 made in ITA.Nos.1606 to 1612/Chny/2018 on the
file of the Income Tax Appellate Tribunal, Madras 'B' Bench, ('the Tribunal'
for brevity) for the assessment year 2011-12.
2. The appeals were admitted on 26.07.2019 on the following
substantial questions of law:
"i. Whether, on the facts and in the
circumstances of the case, the Tribunal was right
in law in holding that the Assessing Officer cannot
initiate proceedings under Section 153A of the
Income Tax Act where there was no incriminating
material found during the course of search
operation under Section 132 of the Act?
ii. Whether, on the facts and in the
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TCA.Nos.503, 505, 507, 512 to 515 of 2019
circumstances of the case, the Tribunal was
justified in accepting the stand of the assessee that
the audited tally statement, found during search
and which formed the basis of search assessment,
was filed along with the return of income for the
assessment year 2011-12 without appreciating
that the said return of income was e-filed and for
that assessment year, annexureless return was
only envisaged?
iii. Whether, on the facts and in the
circumstances of the case, the Tribunal was
correct in law in placing reliance on SLP
dismissal simplicitor in the case of PCIT Vs.
Meeta Gutgutia [reported in 96 Taxmann.com
468] when the issue of jurisdiction under Section
153A of the Income Tax Act was not at all before
the Hon'ble Supreme Court in the said special
leave petition? and
iv. Whether, on the facts and circumstances
of the case, the Appellate Tribunal was justified in
deciding the impugned issue on the basis of SLP
(special leave petition) dismissal simplicitor by
the Hon'ble Supreme Court in the case of PCIT
Vs. Meeta Gutgutia [reported in 96 Taxmann.com
468] without taking cognizance of the well settled
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TCA.Nos.503, 505, 507, 512 to 515 of 2019
ratio that SLP dismissal simplicitor has no
binding effect as laid down in the cases of CIT Vs.
Geetha Ramakrishna Mills (P) Ltd. [reported in
288 ITR 489 (Madras)] and Kunhayammed Vs.
State of Kerala [reported in 245 ITR 360 (SC)]?"
3. We have heard Mr.T.R.Senthil Kumar, learned Senior Standing
Counsel appearing for the appellant/Revenue and Mr.R.Murali, learned
counsel appearing for the respondents/assessees.
4. The learned counsel for the respondents/assessees submit that
the assessees have already filed the declaration/undertaking under the Vivad
Se Vishwas Scheme on 01.12.2020 and is awaiting orders to be passed in
Form No.3.
5. In the light of the subsequent event, the Competent Authority
shall process the applications/declaration in accordance with the Direct Tax
Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as
expeditiously as possible. The assessees are given liberty to restore these
appeals in the event the ultimate decision to be taken on the declaration
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TCA.Nos.503, 505, 507, 512 to 515 of 2019
filed by the assessee under Section 4 of the said Act is not in favour of the
assessees. 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 appeals and on such request made by the assessees by
filing a miscellaneous petition for restoration, the Registry shall place such
petition before the appropriate Division Bench for orders.
6. The tax case appeals stand disposed of with the aforementioned
liberty and consequently, the substantial questions of law framed are left
open. No costs.
(T.S.S.,J.) (R.N.M.,J.)
25.01.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
To
1. The Income Tax Appellate Tribunal,
Madras 'B' Bench.
2. Principal Commissioner of Income Tax Central 2,
No.108, Mahatma Gandhi Road,
Chennai - 600 034.
https://www.mhc.tn.gov.in/judis/
TCA.Nos.503, 505, 507, 512 to 515 of 2019
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
TCA.Nos.503, 505, 507 & 512 to 515 of 2019
25.01.2021
https://www.mhc.tn.gov.in/judis/
