Appellant(S v. Avanindra Agro Farms Pvt Ltdno

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-01-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGANCMP NO. 1176 of 2025 AND CMA SR NO. 166169 OF 2024 Deputy Commissioner Of Income Tax (Initiating Officer), (Benami Prohibition), Room No.02, Ground Floor, Income Tax Investigation Wing Building, 108, M.G.Road, Nungambakkam, Chennai - 034. Appellant(s) Vs Avanindra Agro Farms Pvt LtdNo.4, 1st Cross Street, Mahalingapuram, Chennai - 034. CMA SR NO. 166169 of 2024 Deputy Commissioner Of Income Tax108 NH Road, Nungambakkam, Chennai Respondent(s) M/s Avanindra Agro Farms Pvt Ltd 108 NH Road, Nungambakkam, Chennai Vs Appellant(s) CMP NO. 1176 of 2025 & CMA SR NO. 166169 of 2024 Respondent(s) For Appellant(s): Mrs. Sheela, Special Public ProsecutorFor Respondent(s): ORDER (Order of the Court was made by the Hon'ble Anita Sumanth J.) The revenue has filed the Miscellaneous Petition seeking condonation of delay of 2 https://www.mhc.tn.gov.in/judisdays in filing the Civil Miscellaneous Appeal. 2. Upon hearing the submissions of Mrs.Sheela, learned Special Public Prosecutor for the appellant, we see no reason to condone the delay, seeing as ultimately the revenue would seek withdrawal of the Civil Miscellaneous Appeal once admitted. 3. We have had occasion to consider other Civil Miscellaneous Appeals involving identical issues, where, relying on the judgment of the Supreme Court in Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), the Income Tax Department has not been pursuing such appeals. 4. Hence, in the interests of consistency and on the basis of the fair representation by Mrs.Sheela, learned Special Public Prosecutor, the Miscellaneous Petition seeking condonation of delay is dismissed, as also the Civil Miscellaneous Appeal even in the SR stage. sl (ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 21-01-2025