Madras High Court
The Commissioner Of Income Tax vs M/S.Neyveli Lignite Corporation ... on 21 June, 2021
Tax Case Appeal No.870 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.06.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY
AND
THE HON'BLE MRS.JUSTICE R. HEMALATHA
Tax Case Appeal No.870 of 2013
The Commissioner of Income Tax,
Chennai. ... Appellant
Vs.
M/s.Neyveli Lignite Corporation Ltd.,
Corporate Office
P.O. Neyveli – 607 801
Cuddalore District. ... Respondent
Tax Case Appeal filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, Chennai
"A" Bench, dated 15.03.2013 passed in I.T.A.No.514/Mds/2010.
For Appellant : Mrs.V. Pushpa
Senior Standing Counsel
For Respondent : Mr.R.Venkata Narayanan
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Tax Case Appeal No.870 of 2013
JUDGMENT
(Delivered by M.DURAISWAMY, J.)
This appeal filed by the Revenue under Section 260A of the
Income Tax Act, 1961 ('the Act' for brevity), is directed against the order
dated 15.03.2013 passed by the Income Tax Appellate Tribunal, Chennai
"A" Bench, ('the Tribunal' for brevity) in I.T.A.No.514/Mds/2010 for the
assessment year 2000-01.
2. The above appeal has been admitted on 06.08.2014 on the
following Substantial Questions of Law:
"1.Whether under the facts and in the circumstances
of the case, the Tribunal was right in holding that the order
passed u/s.154 withdrawing the deduction u/s.801A had
become infructuous?”
2. Whether on the facts and in the circumstances of
the case, the power generation unit is eligible to claim
deduction u/s.801A especially when the word “article” does
not include power generation within its ambit. “
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Tax Case Appeal No.870 of 2013
3. We have heard Mrs.V.Pushpa, learned Senior Standing Counsel
for the appellant/Revenue and Mr.R.Venkata Narayanan, learned counsel
for the respondent/assessee.
4. 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.
5. Learned counsel for the respondent/assessee submitted that the
assessee had availed the Vivad Se Vishwas Scheme and that the
respondent/assessee had already been issued with Form–3 on
08.03.2021.
6.Since the respondent/assessee had been issued with Form-3,
nothing survives for adjudication in the above appeal. Recording the
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Tax Case Appeal No.870 of 2013
submission made by the learned counsel for the respondent/assessee, the
Tax Case Appeal stands disposed of. No costs.
[M.D., J.] [R.H., J.]
21.06.2021
Index : Yes/No
Internet : Yes
gv
To
1. Income Tax Appellate Tribunal, Chennai "A" Bench
2.The Commissioner of Income Tax,
Chennai.
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Tax Case Appeal No.870 of 2013
M. DURAISWAMY, J.
and
R. HEMALATHA, J.
gv
Tax Case Appeal No.870 of 2013
21.06.2021
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