Cognizant Technology Solutions (India) Pvt. Ltd v. Central Circle 1(1)3[Rd] Floor, Investigation Buildingno.46 (Old

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 20.09.2023 CORAM THE HONOURABLE Mr.JUSTICE R.MAHADEVANAND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ T.C.A.No.147 of 2022 AND Cognizant Technology Solutions (India) Pvt. Ltd.5/535, Old Mahabalipuram RoadOkkiyam ThoraipakkamChennai 600 096 Vs. .. Appellant Assistant Commissioner of Income TaxLTU-1, Chennai(Present Jurisdiction)The Assistant Commissioner of Income Tax Central Circle 1(1)3[rd] Floor, Investigation BuildingNo.46 (Old No.108), Mahatma Gandhi RoadNungambakkam, 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 T.C.A.No.147 of 2022 For Appellant : Mr.Srinath Sridevan Senior Counsel for Mr.N.V.Balaji Senior Counsel for Mr.N.V.Balaji For Respondent : Mr.R.Sankara Narayanan Senior Counsel for Mr.A.P.Srinivas Standing Counsel 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. 2/4 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. Neutral Citation: Yes / Nogya [R.M.D., J.] [M.S.Q., J.] 20.09.2023 To 1.The Income Tax Appellate Tribunal, D Bench, Chennai. 2.The Assistant Commissioner of Income TaxCentral Circle 1(1)3[rd] Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034 3/4 4/4 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