Madras High Court
Caress Beauty Care Products Pvt. ... vs The Deputy Commissioner Of Income ... on 5 January, 2021
TCA.Nos.13 to 15 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.01.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
Tax Case Appeal Nos.13 to 15 of 2021
Caress Beauty Care Products Pvt. Ltd.,
No.3, 4th Floor, Gokul Arcade,
No.2, Sardarpatel Road,
Adyar, Chennai - 600 020.
PAN: AABCC2016N ...Appellant in all TCAs
Vs
The Deputy Commissioner of Income Tax,
Company Circle 1(2),
Chennai - 600 034. ...Respondent in all TCAs
COMMON PRAYER: Appeals under Section 260A of the Income Tax Act,
1961 against the orders dated 03.03.2017 made in ITA.No.2226/Mds./2015
for the assessment year 2008-09, ITA.No.2224/Mds./2015 for the
assessment year 2006-07 and ITA.No.2223/Mds./2015 for the assessment
year 2007-098 on the file of the Income Tax Appellate Tribunal, Chennai 'A'
Bench.
(in all TCAs)
For Appellant: Mr.R.Sivaraman
For Respondent: Mr.T.Ravikumar
Senior Standing Counsel
https://www.mhc.tn.gov.in/judis/
TCA.Nos.13 to 15 of 2021
COMMON JUDGMENT
(Delivered by T.S.Sivagnanam,J)
These appeals have been filed by the assessee under Section 260A of
the Income Tax Act, 1961 ('the Act' for brevity) challenging the orders dated
03.03.2017 made in ITA.No.2226/Mds./2015 for the assessment year 2008-
09, ITA.No.2224/Mds./2015 for the assessment year 2006-07 and
ITA.No.2223/Mds./2015 for the assessment year 2007-08 on the file of the
Income Tax Appellate Tribunal, Chennai 'A' Bench ('the Tribunal' for
brevity).
2. T.C.A.No.13 of 2021 has been filed by raising the following
substantial questions of law for consideration:
“1. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
was right in law in holding whether the assessee
is entitled for claim of deduction u/s 80 IB for 10
consecutive years from the initial assessment year
even though the Appellant has lost the status of
SSI undertaking during the course of 10
consecutive years?
2. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
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TCA.Nos.13 to 15 of 2021
also erred in law in remitting the matter to the
Assessing Officer on the issue of section 14A even
though the Tribunal had made a finding that
Section 14A is not applicable for the Assessment
Year 2007-08 and 2008-09?
3. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
was right in law in remitting the issue with regard
to section 14A read with Rule 8B even though the
said provision is not applicable for the assessment
year 2008-09?"
3. T.C.A.No.14 of 2021 has been filed by raising the following
substantial question of law for consideration:
“1.Whether on the facts and the
circumstances of the case, the Appellate Tribunal
was right in law in holding whether the assessee
is entitled for claim of deduction u/s 80 IB for 10
consecutive years from the initial assessment year
even though the Appellant has lost the status of
SSI undertaking during the course of 10
consecutive years?
https://www.mhc.tn.gov.in/judis/
TCA.Nos.13 to 15 of 2021
4. T.C.A.No.15 of 2021 has been filed by raising the following
substantial questions of law for consideration:
“1. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
was right in law in holding whether the assessee
is entitled for claim of deduction u/s 80 IB for 10
consecutive years from the initial assessment year
even though the Appellant has lost the status of
SSI undertaking during the course of 10
consecutive years?
2. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
also erred in law in remitting the matter to the
Assessing Officer on the issue of section 14A even
though the Tribunal had made a finding that
Section 14A is not applicable for the Assessment
Year 2007-08 and 2008-09?
3. Whether on the facts and the
circumstances of the case, the Appellate Tribunal
was right in law in remitting the issue with regard
to section 14A read with Rule 8B even though the
said provision is not applicable for the assessment
year 2007-08?"
https://www.mhc.tn.gov.in/judis/
TCA.Nos.13 to 15 of 2021
5. We have heard Mr.R.Sivaraman, learned counsel appearing for the
appellant and Mr.T.Ravikumar, learned Senior Standing Counsel appearing
on behalf of the respondent-Revenue.
6. The learned counsel for the appellant/assessee submits that the
appellant/assessee has already filed the declaration/undertaking under the
Vivad Se Vishwas Scheme on 29.11.2020 and is awaiting orders to be
passed in Form No.3.
7. In the light of the subsequent event, the Competent Authority shall
process the application/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 assessee is given liberty to restore these
appeals in the event the ultimate decision to be taken on the declaration
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 appeals and on such request made by the assessee by
filing a miscellaneous petition for restoration, the Registry shall place such
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TCA.Nos.13 to 15 of 2021
petition before the appropriate Division Bench for orders.
8. 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.)
05.01.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
https://www.mhc.tn.gov.in/judis/
TCA.Nos.13 to 15 of 2021
To
1. The Income Tax Appellate Tribunal,
Chennai 'A' Bench.
2. The Deputy Commissioner of Income Tax,
Company Circle 1(2),
Chennai - 600 034.
https://www.mhc.tn.gov.in/judis/
TCA.Nos.13 to 15 of 2021
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
TCA.Nos.13 to 15 of 2021
05.01.2021
https://www.mhc.tn.gov.in/judis/
