Madras High Court
Shri L.K.Sudhish vs The Assistant Commissioner Of ... on 12 November, 2021
Tax Case Appeal Nos. 299 & 301 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12.11.2021
CORAM :
THE HON'BLE MR. JUSTICE R. MAHADEVAN
AND
THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
Tax Case Appeal Nos. 299 and 301 of 2016
and
C.M.P. Nos. 6437 and 6439 of 2016
Shri L.K.Sudhish
PAN : AAWPS0074J
No.97, Second Cross Street,
Venkatesh Nagar,
Virugambakkam
Chennai-600 092.
... Appellant in both Tax Case Appeals
Vs.
The Assistant Commissioner of Income Tax
Central Circle -I(2) Chennai-34.
... Respondent in both Tax Case Appeals
Tax Case Appeals filed under Section 260A of the Income Tax Act,
1961 against the order of the Income Tax Appellate Tribunal, “B” Bench
Chennai, dated 16.10.2015 made in I.T.A.Nos.694/Mds/2013 and
696/Mds/2013 for the Assessment Years 2004-05 and 2006-07.
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Tax Case Appeal Nos. 299 & 301 of 2016
For Appellant : Mr. C.V.Salin Nisha in both Tax Case Appeals
For Respondent : Mr. T.R.Senthil Kumar
Standing Counsel in both Tax Case Appeals
COMMON JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
These Tax Case Appeals have been filed by the Assessee, challenging
the order dated 16.10.2015 made in I.T.A.Nos.694/Mds/2013 and
696/Mds/2013 for the respective Assessment Years 2004-05 and 2006-07,
by raising the following substantial questions of law:-
“1. Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is right in law in applying the case
of the revenue, confirming the 2.5% disallowances on the
Appellant's appeal where the Grounds of Appeal and relief
sought have appreciable differences?
2. Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is right in conforming disallowance
which was not out of any materials seized at the time of the
search and that the original assessment under section 143 was
completed.
3. Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is right in not considering that the
Assessing Offcer assumed extra jurisdictional powers in
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Tax Case Appeal Nos. 299 & 301 of 2016
completing the assessment and made the disallowances and the
resultant interests.
4. Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is right in conforming disallowance
where the same is already disallowed and on items that are not
subject to deduction in the circumstance.
5. Whether on the facts and in the circumstances of the
case, the ITAT is right in law in their interpretation on the
calculation of interest under Sections 234A, 234B and 234C
read with Section 153A of the Income Tax Act 1961, and its
effect.
6. Whether on the facts and in the circumstances of the
case, the Appellate Tribunal is right in law in placing reliance
on the facts and cases cited above in disallowing the appeal of
the Appellant?”
2.When the matters were taken up for consideration, the learned
counsel appearing for the appellant / assessee submitted that subsequent to
the filing of these tax case appeals, the assessee has opted the scheme framed
under the Direct Tax Vivad Se Vishwas Act, 2020 and hence, the appeals
may be dismissed as withdrawn, so as to enable them to pursue the same
before the authority concerned. The learned counsel has also filed memos
dated 10.11.2021 to that effect.
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Tax Case Appeal Nos. 299 & 301 of 2016
3.In view of the aforesaid submissions made by the learned counsel for
the appellant / assessee, which has not been seriously disputed on the side of
the respondent, this court is of the opinion that nothing survives for
adjudication. Hence, recording the submissions so made, these tax case
appeals stand disposed of, with a direction to the authority concerned to
process the applications in accordance with the Act and communicate the
decision to the assessee at the earliest. No costs. Consequently, connected
miscellaneous petitions are closed.
[R.M.D, J.] [M.S.Q, J.]
12.11.2021
Internet : Yes
Index : Yes / No
Maya
To
1.The Income Tax Appellate Tribunal, Chennai 'B' Bench
2.The Assistant Commissioner of Income Tax
Central Circle -I(2) Chennai-34.
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Tax Case Appeal Nos. 299 & 301 of 2016
R. MAHADEVAN, J.
and
MOHAMMED SHAFFIQ, J.
Maya
T.C.A. Nos. 299 and 301 of 2016
Dated : 12.11.2021
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