Commissioner Of Income Taxmadurai v. Mr. M.palaniappan

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR. JUSTICE R.SUDHAKARAND THE HONOURABLE MR. JUSTICE R.KARUPPIAH Commissioner of Income TaxMadurai. .. Appellant- Vs - Mr. M.Palaniappan.. Respondent Appeal filed under Section 260A of the Income Tax Act againstthe order dated 26.11.13 passed by the Income Tax Appellate Tribunal,'C' Bench, Chennai, made in ITA No.1079/Mds/2013. Against the order of the Commissioner of Income Tax(Appeals) Maduraidated 22.2.2013 in ITA.No.143/11-12. Against the Order of the Income Tax Officer Ward 1(2) Karaikudi dated27.12.2011 in PAN/GIR No.AAIPP 4570E. (DELIVERED BY R.SUDHAKAR, J.) The core issue in this appeal, filed by the Department, iswhether the sale of the land should be charged to capital gains taxat the hands of the individual, who is the respondent herein, or inthe status of HUF. 2. The contention of the Department in the appeal was that thecapital gains should be invoked in respect of the individual.However, the learned counsel appearing for the Department, at thetime of hearing of this appeal, pointed out that an assessment orderdated 12.2.15 has been passed by the Assessing Officer under Section143 (3) proceedings, wherein capital against has been assessed in thehands of the HUF. Accordingly, it is submitted by the learnedstanding counsel for the Department that the further course of actionhas to be looked into by the Department in the light of the abovehttps://hcservices.ecourts.gov.in/hcservices/ assessment order and, therefore, it is submitted that the appeal, forthe present, has infructuous. 3. A copy of the assessment order dated 12.2.15 has been placedbefore this Court. A perusal of the same clearly shows that theamount in respect of sale of lands has been subject to capital gainstax in the hands of HUF. Therefore, it is clear that the issueraised in this appeal has become infructuous. 4. Accordingly, in view of the above stated position, this appealis dismissed as having become infructuous. However, in thecircumstances of the case, there shall be no order as to costs. Sd/- Assistant Registrar //True Copy// Sub Assistant RegistrarGLNTo1. The Commissioner of Income TaxOfficer No.2 V.P.Rathansamy Nadar Road, Bibiculam Madurai 625 002.2. The Income Tax Appellate Tribunal 'C' Bench, Chennai.3.The Income Tax Officer Ward 1(2)Karaikudi 1 cc to Mr.S.Sridhar,Advocate, SR.No.149641 cc to Mr. M.Swaminathan,Advocate, SR.No.14944 mg(co)pmk.26.3.2015