Commissioner Of Income Tax,Central Circle,Chennai v. Shri S. Duraipandi &Shri S.thalavaipandian (Aop)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.07.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE R. HEMALATHA Tax Case Appeal No.1078 of 2014 Commissioner of Income Tax,Central Circle,Chennai. ... Appellant Vs. Shri S. Duraipandi &Shri S.Thalavaipandian (AOP)29/5, AMC Centre,Viswanathapuram Main Road,Kodambakkam, Chennai – 600 024. ...Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Chennai "C" Bench, dated 29.04.2011 passed inI.T.A.No.1749/Mds/2010, against the order of the Commissioner ofIncome Tax(A)-II, Chennai-34, in ITA.No.62/09-10 dated02.07.2010 for the Assessment year 2007-08 against theAssessment order of the Assistant Commissioner of Income Tax,Central Circle III(4), Chennai dated 31.12.2009. For Appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel For Respondent : Mr.R.Sivaraman J U D G M E N T(Delivered by M.DURAISWAMY, J.) This appeal filed by the Revenue under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 29.04.2011 passed by the Income Tax https://hcservices.ecourts.gov.in/hcservices/ Appellate Tribunal, Chennai "C" Bench, ('the Tribunal' forbrevity) in I.T.A.No.1749/Mds/2010 for the assessment year2006-2007. The above appeal has been admitted on the followingSubstantial Questions of Law: "1.Whether on the facts and circumstances of thecase, the Tribunal was right in presuming the assesseeearned agricultural income merely relying on Chittaand Adangal extracts issued by VAO despite the factthat no evidences pertaining to agriculturalactivities were furnished by the assessee? 2.Whether on the facts and circumstances of thecase, the Tribunal can estimate the agriculturalincome without there being any proof that the assesseewas actually engaged in agricultural activity and theonus to prove the same was agricultural income lies onthe assessee? 3.Whether on the facts and circumstances of thecase, the Tribunal was right in presuming that theagricultural income based on the land holding of theassessee including the lease hold lands on the oralcontracts with the lessees even though the assesseefailed to produce any evidence in support of such aclaim for its agricultural activities?” 2. We have heard Mr.T.R.Senthil Kumar, learned SeniorStanding Counsel for the appellant/Revenue and Mr.R.Sivaraman,learned counsel for the respondent/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 19.02.2021. https://hcservices.ecourts.gov.in/hcservices/ 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(CJ conf) //True Copy// Sub Assistant Registrar mknTo1.The Registrar, Income Tax Appellate Tribunal, Chennai "C" Bench 2.The Commissioner of Income Tax, Central Circle, Chennai.3.The Assistant Commissioner of Income Tax, Central Circle-III(4), Chennai.+1cc to Mr.T.R.Senthil kumar, Advocate, S.R.No.32772 Tax Case Appeal No.1078 of 2014 PPA(CO)CB(06/08/2021)