Madras High Court
Shri N.Kanagendran vs The Assistant Commissioner Of ... on 6 July, 2021
Tax Case Appeal No.1245 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.07.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.1245 of 2009
Shri N.Kanagendran
No.137, Jawaharlal Nehru Sali,
Ekkaduthangal,
Chennai – 600 097. ... Appellant
Vs.
The Assistant Commissioner of Income-Tax,
Company Circle – I(3),
121, Nungambakkam High Road,
Chennai – 600 034. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Madras
"B" Bench, dated 26.06.2009 passed in I.T.A.No.2018/Mds/2008.
For Appellant : Ms.Sri Niranjani Srinivasan
for M/s.N.Muthukumar
For Respondent : Mr.Karthik Ranganathan
Senior Standing Counsel
https://www.mhc.tn.gov.in/judis/
Page 1/5
Tax Case Appeal No.1245 of 2009
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the assessee under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 26.06.2009 passed by the Income Tax Appellate Tribunal, Madras
"B" Bench, ('the Tribunal' for brevity) in I.T.A.No.2018/Mds/2008 for
the assessment year 2003-2004. The above appeal was admitted on the
following Substantial Question of Law:
"Whether on the facts and in the circumstances of
the case the Income Tax Appellate Tribunal is right in law
in confirming the levy of penalty under Section 271(1)(c)
of the Income Tax Act in respect of Assessment Year 2000-
01?”
2. We have heard Ms.Sri Niranjani Srinivasan, learned counsel for
the appellant/assessee and Mr.Karthik Ranganathan, learned Senior
Standing Counsel for the respondent/Revenue.
3. It may not be necessary for this Court to decide the Substantial
Questions of Law framed for consideration on account of certain
https://www.mhc.tn.gov.in/judis/
Page 2/5
Tax Case Appeal No.1245 of 2009
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.
4. We are informed by the learned counsel for the appellant/
assessee that the assessee had already been issued with Form-3 on
02.02.2021 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
5. In view of the submission made by the learned counsel for the
appellant, the Tax Case Appeal stands dismissed as withdrawn. No costs.
[M.D., J.] [R.H., J.]
06.07.2021
(1/2)
Index : Yes/No
Internet : Yes
mkn
https://www.mhc.tn.gov.in/judis/
Page 3/5
Tax Case Appeal No.1245 of 2009
To
1. Income Tax Appellate Tribunal, Madras "B" Bench
2.The Assistant Commissioner of Income-Tax,
Company Circle – I(3),
121, Nungambakkam High Road,
Chennai – 600 034.
https://www.mhc.tn.gov.in/judis/
Page 4/5
Tax Case Appeal No.1245 of 2009
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.1245 of 2009
06.07.2021
(1/2)
https://www.mhc.tn.gov.in/judis/
Page 5/5
