Commissioner Of Income Tax Circle I, Tirunelveli v. T.mathimaran

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE MR. JUSTICE T.S.SIVAGNANAMAND THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP Tax Case Appeal No.136 of 2015 Commissioner of Income TaxCircle I, Tirunelveli. ... Appellant/RespondentVs. T.Mathimaran Respondent/Appellant Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, "D" Bench, Chennai dated 23.09.2014 passed inI.T.A.No.753/MDS/2013. TCA No.136/2015:- Against of order of the Commissioner of Income Tax-IIMadurai. Dated 07/02/2013 in C no.114/5/CIT-11/2012-2013 andagainst the order of the Deputy Commissioner of Income TaxCircle I, Tirunelveli. Dated 7/12/2010 in PAN /GIR NO.ACPPM7782Gfor the Assessment year 2008-2009. For Respondent : Mr.R.Srinivasan This appeal filed by the Revenue under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 23.09.2014 passed by the Income TaxAppellate Tribunal, "D" Bench, Chennai ('the Tribunal' forbrevity) in I.T.A.No.753/MDS/2013 for the assessment year 2008-2009. The above appeal has been admitted on 06.04.2015 on thefollowing Substantial Questions of Law: "1.Whether on the facts and in the circumstancesof the case the Income Tax Appellate Tribunal was https://hcservices.ecourts.gov.in/hcservices/ right in quashing the Revision order passed underSection 263?2.Whether on the facts and in the circumstancesof the case the Income Tax Appellate Tribunal wasright in holding that Section 40(a)(ia) will not beapplicable to the assessee case? 3.Whether on the facts and in the circumstancesof the case the Income Tax Appellate Tribunal wasright in holding that where the provision of Section172 are to apply the provision of Sections 194C and195 relating to TDS are not applicable? 4.Whether on the facts and circumstances of thecase the Income Tax Appellate Tribunal was right tohold that any payment in pursuance of the contractpayable to a resident on which tax is deductible underChapter XVIIB, if such tax has not been deducted andpaid on or before the due date specified u/s 139(1) ofthe Income Tax Act, assessee is liable to deduct suchexpense in computing income under the head Businessand Profession?" 2. We have heard Mrs.S.Premalatha, learned counsel for theappellant/ Revenue and Mr.R.Srinivasan, learned counsel for therespondent/assessee. 3. It may not be necessary for this Court to decide theSubstantial Questions of Law framed for consideration on accountof certain subsequent developments. The Government of Indiaenacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of2020) to provide for resolution of disputed tax and for mattersconnected therewith or incidental thereto. The Act of theParliament received the assent of the President on 17[th] March2020 and published in the Gazette of India on 17[th] March 2020. 4. Learned counsel for the respondent/assessee submittedthat the assessee had availed the Vivad Se Vishwas Scheme andthat the respondent /assessee had already been issued with Form–3 on 23.12.2020. 5. Since the respondent/assessee had been issued with Form-3, nothing survives for adjudication in the above appeal.Recording the submission made by the learned counsel for therespondent/assessee, the Tax Case Appeal stands disposed of. Nocosts. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar SglTo 1. Income Tax Appellate Tribunal, "D" Bench, Chennai. 2. The Commissioner of Income Tax Circle I, Tirunelveli. Circle I, Tirunelveli. 3. The Commissioner of Income Tax-II Madurai. Madurai. 4. The Deputy Commissioner of Income Tax Circle I, Tirunelveli. Circle I, Tirunelveli. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.44072 TCA.No.136 of 2015 AJS(CO)CT(22/09/2021)