Madras High Court
Commissioner Of Income Tax vs Shri S. Duraipandi & on 13 July, 2021
Tax Case Appeal No.1080 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 13.07.2021
CORAM
THE HON'BLE MR. JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS. JUSTICE R. HEMALATHA
Tax Case Appeal No.1080 of 2014
Commissioner of Income Tax,
Central Circle,
Chennai. ... Appellant
Vs.
Shri S. Duraipandi &
Shri S.Thalavaipandian (AOP)
29/5, AMC Centre,
Viswanathapuram Main Road,
Kodambakkam,
Chennai – 600 024. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961
against the order of the Income Tax Appellate Tribunal, Madras “C” Bench,
dated 29.04.2011 passed in I.T.A.No.1751/Mds/2010.
For Appellant : Mr.T.R.Senthil Kumar
Senior Standing Counsel
For Respondent : Mr.R.Sivaraman
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Tax Case Appeal No.1080 of 2014
JUDGMENT
(Delivered by M. DURAISWAMY, J)
The above appeal filed by the Department under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated
29.04.2011 passed by the Income Tax Appellate Tribunal, Madras “C” Bench,
Chennai ('the Tribunal' for brevity) in I.T.A.No.1751/Mds/2010 for the
Assessment Year 2008-09. The above appeal was admitted on the following
substantial questions of law :
“1.Whether on the facts and circumstances of the case, the
Tribunal was correct in presuming that an addition of Rs.5.29
Crores is to be done in the case of S.Duraipandi (individual) and
not as AOP in spite of the fact that the assessee has admitted the
same and as per the documents seized?
2.Whether on the facts and circumstances of the case, the
Income Tax Appellate Tribunal was right in deleting the addition
of Rs.5.5 lakhs being the money paid by the assessee to Jaya
Krishnamurthy in respect of the land deal contrary to Section 68
of the Income Tax Act?”
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Tax Case Appeal No.1080 of 2014
2. We have heard Mr.T.R.Senthil Kumar, learned Senior Standing
Counsel for the appellant/ Revenue and Mr.R.Sivaraman, learned Counsel for
the respondent/assessee.
3. It may not be necessary for this Court to decide the Substantial
Questions of Law framed for consideration on account of certain 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 respondent/assessee
that the assessee has already filed the requisite Forms 1 & 2 on 08.03.2021
under Section 4 of the Act.
5. In the light of the fact that the assessee has already availed the benefit
under the Act, no useful purpose would be served in keeping this appeal
pending. At the same time, safeguarding the interest of the assessee in the event
the order to be passed by the Department under the Act is not in favour of the
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Tax Case Appeal No.1080 of 2014
assessee. Accordingly, the Tax Case Appeal stands disposed of on the ground
that the assessee has already filed the requisite Forms 1 & 2 and the
Department shall process the application at the earliest in accordance with the
said Act and communicate the decision to the assessee at the earliest. As
observed, 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 Division Bench
for orders.
6. With this observation, the Tax Case Appeal stands disposed of with
the aforementioned liberty and consequently, the substantial questions of law
are left open. No costs.
[M.D., J.] [R.H., J.]
13.07.2021
(2/2)
mkn
Index : Yes/No
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Tax Case Appeal No.1080 of 2014
Internet : Yes
To
1.The Income Tax Appellate Tribunal, Madras “C” Bench
2.The Commissioner of Income Tax,
Central Circle,
Chennai.
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Tax Case Appeal No.1080 of 2014
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.1080 of 2014
13.07.2021
(2/2)
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