Madras High Court
The Joint Commissioner Of Income ... vs M/S.Bgr Boilers Pvt. Ltd on 16 June, 2021
W.A.No.1110 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.06.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R.HEMALATHA
W.A.No.1110 of 2021
and C.M.P.No.7005 of 2021
1.The Joint Commissioner of Income Tax,
Transfer Pricing Officer – 2,
Room No.511, 5th Floor,
Tower – 1, BSNL Building,
No.16, Greams Road,
Chennai – 600 006.
2.The Assistant Commissioner of Income Tax,
Corporate Circle – 1(2),
6th Floor, Wanaparthy Block,
Aayakar Bhawan, Nungambakkam,
Chennai – 600 034. ... Appellants
Vs.
M/s.BGR Boilers Pvt. Ltd.,
rep by Authorized Signatory R.N.S.Tomar,
443, Guna Building, Anna Salai,
Teynampet, Chennai – 600 018. ... Respondent
Appeal filed under Clause 15 of Letters of Patent against the final
order passed on 07.09.2020 in W.P.No.35485 of 2019.
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W.A.No.1110 of 2021
For Appellants : Mr.Prabhu Mukunth Arunkumar
For Respondent : Mr.N.V.Balaji
JUDGMENT
(Order of the Court was delivered by M.DURAISWAMY, J.)
The appeal filed by the Department under Clause 15 of Letters of
Patent is directed against the order dated 07.09.2020 made in
W.P.No.35485 of 2019.
2.We have heard Mr.Prabhu Mukunth Arunkumar, learned counsel for
the appellant/Revenue and Mr.N.V.Balaji, learned counsel for the
respondent/assessee.
3.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.
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W.A.No.1110 of 2021
4.The learned counsel for the respondent/assessee submitted that the
respondent/assessee had availed Vivad Se Vishwas Scheme and that the
Department had also issued Form – 3 on 15.03.2021.
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, 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 assessee. Accordingly, the Writ Appeal stands disposed of
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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W.A.No.1110 of 2021
6.With this observation, the Writ Appeal stands disposed of with the
aforementioned liberty. No costs. Consequently, the connected
Miscellaneous Petition is closed.
Index : Yes/No [M.D., J.] [R.H., J.]
Internet : Yes 16.06.2021
va
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W.A.No.1110 of 2021
M. DURAISWAMY, J.
and
R.HEMALATHA, J.
va
W.A.No.1110 of 2021
and C.M.P.No.7005 of 2021
16.06.2021
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