Madras High Court
Annai Arul vs The Income Tax Officer on 1 March, 2021
TCA.No.170 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.03.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
Tax Case Appeal No.170 of 2021
Annai Arul ...Appellant
Vs
The Income Tax Officer,
Non Corporate Ward - 22(1),
Chennai - 45. ...Respondent
APPEAL under Section 260A of the Income Tax Act, 1961 against the
order dated 31.01.2018 made in ITA.No.1608/Mds/2017 on the file of the
Income Tax Appellate Tribunal, 'A' Bench, Chennai for the assessment year
2012-13.
For Appellant: Mr.A.S.Sriraman
JUDGMENT
(Delivered by T.S.Sivagnanam,J)
This appeal has been filed by the assessee under Section 260A of
the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated
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TCA.No.170 of 2021
31.01.2018 made in ITA.No.1608/Mds/2017 on the file of the Income Tax
Appellate Tribunal, 'A' Bench, Chennai ('the Tribunal' for brevity) for the
assessment year 2012-13.
2. The appellant-assessee has raised the following substantial
questions of law for consideration:
"1. Whether the notice issued under Section
271(1)(c) of the Act dated 25.03.2015 in the printed
form without specifically mentioning whether the
proceedings are initiated on the ground of
concealment of income or on account of furnishing of
inaccurate particulars is valid and legal?
2. Whether the proceedings initiated by the
Respondent/the Assessing Officer was legal and valid?
3. Whether the Appellate Tribunal is correct in
ignoring the reconciliation of the collections and fully
explained in the penalty proceedings as well as before
them despite the legal position of understanding the
penalty proceedings as independent/parallel to the
assessment proceedings?
4. Whether the Appellate Tribunal is correct in
ignoring the law laid down by the Apex Court on the
validity of the survey statement recorded u/s 133A of
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TCA.No.170 of 2021
the Act on the consideration of the correctness of levy
of penalty u/s 271(1)(c) of the Act for the assessment
year 2012-13? and
5. Whether the Appellate Tribunal is correct in
recording perverse factual findings and confirming the
levy of penalty u/s 271(1)(c) of the Act for the
assessment year 2012-13?"
3. We have heard Mr.A.S.Sriraman, learned counsel appearing for
the appellant/assessee.
4. The learned counsel for the appellant/assessee submits that the
appellant/assessee has already filed the declaration/undertaking under the
Vivad Se Vishwas Scheme on 22.02.2021 and is awaiting orders to be
passed in Form No.3.
5. In the light of the subsequent event, the Competent Authority
shall process the application/declaration in accordance with the Direct Tax
Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as
expeditiously as possible. The assessee is given liberty to restore this appeal
in the event the ultimate decision to be taken on the declaration filed by the
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TCA.No.170 of 2021
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 appropriate Division Bench for orders.
6. The tax case appeal stands disposed of with the aforementioned
liberty and consequently, the substantial questions of law framed are left
open. No costs.
(T.S.S.,J.) (R.N.M.,J.)
01.03.2021
Index:Yes/No
Internet:Yes/No
hvk
https://www.mhc.tn.gov.in/judis/
TCA.No.170 of 2021
To
1. The Income Tax Appellate Tribunal,
Madras 'A' Bench, Chennai.
2. The Income Tax Officer,
Non Corporate Ward - 22(1),
Chennai - 45.
https://www.mhc.tn.gov.in/judis/
TCA.No.170 of 2021
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
TCA.No.170 of 2021
01.03.2021
https://www.mhc.tn.gov.in/judis/
