Madras High Court
Smt.Bama Balasubramanyam vs Commissioner Of Income Tax on 28 July, 2021
Tax Case Appeal No.414 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 28.07.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.414 of 2021
Smt.Bama Balasubramanyam,
New No.7, Old No.5, II Main Road,
East CIT Nagar, Chennai – 600 035. ... Appellant
Vs.
Commissioner of Income Tax,
121, M.G. 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 22.09.2017 passed in I.T.A.No.1981/Mds/2016.
For Appellant : Mr.N.V.Balaji
For Respondent : Mr.T.Ravi Kumar
Senior Standing Counsel
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Tax Case Appeal No.414 of 2021
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 22.09.2017 passed by the Income Tax Appellate Tribunal, Madras
"B" Bench, ('the Tribunal' for brevity) in I.T.A.No.1981/Mds/2016 for
the assessment year 2007-08. The appellant/assessee has raised the
following substantial questions of law in the above appeal :
“1.Whether the Tribunal in law erred in violating
the principles of natural justice, fair procedure and
legitimate expecation?
2.Whether the ITAT in law was right in confirming
assumption of jurisdiction u/s.147 in view of change of
opinion of the Assessing Officer, no fresh materials and
application of proviso and vague notice issued u/s.147 of
the Income Tax Act?
3.Whether the Tribunal in law erred in treating the
revenue expenditure in regard to partition and electrical
works and temporary structures as capital expenditure?
If so, whether the Tribunal was right in not granting 100%
of depreciation to temporary structures?”
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Tax Case Appeal No.414 of 2021
2. We have heard Mr.N.V.Balaji, learned counsel appearing for the
appellant/ assessee and Mr.T.Ravi Kumar, 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
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
21.04.2021 and the learned counsel for the appellant seeks permission of
this Court to withdraw the appeal.
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Tax Case Appeal No.414 of 2021
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 the
appeal pending. At the same time, 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 assessee, is to be safeguarded. Accordingly, the Tax Case Appeal
stands dismissed as withdrawn on the ground that the assessee has
already been issued with Form-3 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 the 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.
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Tax Case Appeal No.414 of 2021
6. With this observation, these Tax Case Appeal stands dismissed
as withdrawn with the aforementioned liberty, and consequently, the
Substantial Questions of Law are left open. No costs.
[M.D., J.] [R.H., J.]
28.07.2021
Index : Yes/No
Internet : Yes
mkn
To
1. Income Tax Appellate Tribunal, Madras "B" Bench
2.The Commissioner of Income Tax,
121, M.G. Road,
Chennai – 600 034.
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Tax Case Appeal No.414 of 2021
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
mkn
Tax Case Appeal No.414 of 2021
28.07.2021
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