Cognizant Technology Solutions ... vs Assistant Commissioner Of Income ...
2023 Latest Caselaw 12825 Mad

                                                                                 T.C.A.No.147 of 2022

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                     DATED 20.09.2023

                                                          CORAM

                                    THE HONOURABLE Mr.JUSTICE R.MAHADEVAN
                                                      AND
                                  THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ


                                                    T.C.A.No.147 of 2022
                                                           AND
                                                    C.M.P.No.9192 of 2022

                     Cognizant Technology Solutions (India) Pvt. Ltd.
                     5/535, Old Mahabalipuram Road
                     Okkiyam Thoraipakkam
                     Chennai 600 096                                            .. Appellant
                                                       Vs.

                     Assistant Commissioner of Income Tax
                     LTU-1, Chennai
                     (Present Jurisdiction)
                     The Assistant Commissioner of Income Tax
                     Central Circle 1(1)
                     3rd Floor, Investigation Building
                     No.46 (Old No.108), Mahatma Gandhi Road
                     Nungambakkam, Chennai 600 034                              .. Respondent

                                  Tax Case Appeal filed under Section 260A of the Income Tax Act,
                     1961, against the order dated 27.05.2022 passed by the Income Tax
                     Appellate Tribunal, 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022
                     in ITA.No.269/Chny/2022, for the AY 2017-18.

                     1/4


https://www.mhc.tn.gov.in/judis
                                                                                      T.C.A.No.147 of 2022

                                         For Appellant       : Mr.Srinath Sridevan
                                                               Senior Counsel
                                                               for Mr.N.V.Balaji
                                         For Respondent      : Mr.R.Sankara Narayanan
                                                               Senior Counsel
                                                               for Mr.A.P.Srinivas
                                                               Standing Counsel


                                                          JUDGMENT

[Judgment of the court was delivered by R.MAHADEVAN, J.]

This tax case appeal has been filed by the petitioner/assessee against

the order dated 27.05.2022 passed by the Income Tax Appellate Tribunal,

'D' Bench, Chennai, in Stay Petition No.36/Chny/2022 in ITA.No.

269/Chny/2022, for the Assessment Year 2017-18.

2. The learned senior counsel for the appellant submitted that in view

of the final order passed by the Income Tax Appellate Tribunal on

13.09.2023, nothing survives for further adjudication in the present appeal

and therefore, this appeal may be dismissed as infructuous. The learned

senior counsel has also made an endorsement in the case bundle to that

effect.

https://www.mhc.tn.gov.in/judis T.C.A.No.147 of 2022

3. The learned Standing Counsel appearing for the respondent has

also conceded the submission so made on the side of the appellant.

4. Recording the above, this Tax Case Appeal stands dismissed as

infructuous. No costs. Connected miscellaneous petition is closed.

                                                                     [R.M.D., J.]    [M.S.Q., J.]
                                                                             20.09.2023
                     Neutral Citation: Yes / No
                     gya


                     To

1.The Income Tax Appellate Tribunal, D Bench, Chennai.

2.The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034

https://www.mhc.tn.gov.in/judis T.C.A.No.147 of 2022

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

gya

T.C.A.No.147 of 2022

20.09.2023

https://www.mhc.tn.gov.in/judis