Sri.P.R.Parasuram vs The Assistant Commissioner Of ...
2021 Latest Caselaw 310 Mad

                                                                                     TCA.No.11 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 No.11 of 2021


                     Sri.P.R.Parasuram                                               ...Appellant

                                                             Vs

                     The Assistant Commissioner of Income Tax,
                     Salary Circle-V,
                     Chennai - 600 006.                                              ...Respondent



                             APPEAL under Section 260A of the Income Tax Act, 1961 against the

                     order dated 21.09.2017 made in ITA.No.283/Mds/2016 on the file of the

                     Income Tax Appellate Tribunal, Chennai 'C' Bench for the assessment year

                     2008-09.



                                     For Appellant:               Mr.Ashok Pathy
                                                                  for M/s.Pass Associates




                     1/4
https://www.mhc.tn.gov.in/judis/
                                                                                    TCA.No.11 of 2021



                                                         JUDGMENT

(Delivered by T.S.Sivagnanam,J)

This appeal has been filed by the assessee under Section 260A of the

Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated

21.09.2017 made in ITA.No.283/Mds/2016 on the file of the Income Tax

Appellate Tribunal, Chennai 'C' Bench ('the Tribunal' for brevity) for the

assessment year 2008-09.

2. The assessee has raised the following substantial questions of law

for consideration:

“1. Whether the Income Tax Appellate Tribunal is right in law in dismissing the assessee appeal exparte in total violation of provision of law and principle of natural justice?

2. Whether the Hon'ble Income Tax Appellate Tribunal is right in law in dismissing the appeal filed by the assessee in limine without adjudicating the grounds raised by the appellant before the Hon'ble Tribunal?"

https://www.mhc.tn.gov.in/judis/ TCA.No.11 of 2021

3. The learned counsel for the appellant/assessee submits that the

appellant/assessee has already filed the declaration/undertaking under the

Vivad Se Vishwas Scheme and is awaiting orders to be passed in Form

No.3.

4. 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 this appeal

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 appeal and on such request made by the assessee by filing

a miscellaneous petition for restoration, the Registry shall place such

petition before the appropriate Division Bench for orders.

https://www.mhc.tn.gov.in/judis/ TCA.No.11 of 2021

T.S.SIVAGNANAM,J AND R.N.MANJULA,J

hvk

5. The tax case appeal stands 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

To

1. The Income Tax Appellate Tribunal, Chennai 'C' Bench.

2. The Assistant Commissioner of Income Tax, Salary Circle-V, Chennai - 600 006.

TCA.No.11 of 2021

https://www.mhc.tn.gov.in/judis/