G. Muralidharan v. Commissioner Of Income Tax (Pondicherry

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08.01.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal No.495 of 2017 G. Muralidharan ...Appellant v. Commissioner of Income Tax (Pondicherry), Chennai. ... Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras 'C' Bench, Chennai, dated 27.04.2016 passed inI.T.A.No.1197/Mds/2015,against the order of the Commissioner ofIncome Tax (Appeal) Puducherry dated 13.03.2015 for theAssessment year 2008-2009 and 2009-2010, in ITA No.313/CIT (A)-PDY/13-14. For Appellant : Mr. N.V. Balaji For Respondent : Mr.T.R. Senthil Kumar Standing Counsel J U D G M E N T (Delivered by M. DURAISWAMY, J) This appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 27.04.2016 passed by the Income TaxAppellate Tribunal, Madras 'C' Bench, Chennai ('the Tribunal'for brevity) in I.T.A.No.1197/Mds/2015. for the AssessmentYear 2008-09. The assessee has raised the following SubstantialQuestion of Law for consideration: " Whether in fact and the circumstances of thecase, the tribunal was right in holding that penaltylevied by the Assessing Officer under section 271(1)(c) of the the Income Tax Act, is valid. ?" https://hcservices.ecourts.gov.in/hcservices/ 2.. We have heard Mr. N.V. Balaji, learned counsel for theappellant/assessee and Mr. T.R. Senthil Kumar, learnedStanding Counsel for the respondent/Revenue. 3. It may not be necessary for this Court to decide theSubstantial Question 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. We are informed by the learned counsel for theappellant/assessee that the assessee has already filed thedeclaration on 23.10.2020 under Section 4 of the Act. 5. In the light of the fact that the assessee has alreadyavailed the benefit under the Act, no useful purpose would beserved in keeping this appeal pending. At the same time,safeguarding the interest of the assessee in the event theorder to be passed by the Department under the Act is not infavour of the assessee. Accordingly, the Tax Case Appeal standsdisposed of on the ground that the assessee has already filed adeclaration and the Department shall process the application atthe earliest in accordance with the said Act and communicate thedecision to the assessee at the earliest. As observed, theassessee is given liberty to restore this appeal in the eventthe ultimate decision to be taken on the declaration filed bythe assessee under Section 4 of the said Act is not in favour ofthe assessee. If such a prayer is made, the Registry shallentertain the prayer without insisting upon any application tobe filed for condonation of delay in restoration of the appealand on such request made by the assessee by filing aMiscellaneous Petition for Restoration, the Registry shall placesuch petition before the Division Bench for orders. 6. With this observation, the Tax Case Appeal standsdisposed of with the aforementioned liberty and Consequently,the Substantial Questions of Law are left open. No costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar Rj To 1.The Commissioner of Income Tax (Pondicherry), Chennai. Chennai. 2.The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai.3.The Commissioner of Income Tax (Appeals) Puducherry. +1cc to Mr.N.V.Balaji, Advocate SR.1181 Tax Case Appeal No.495 of 2017 6. With this observation, the Tax Case Appeal standsdisposed of with the aforementioned liberty and Consequently,the Substantial Questions of Law are left open. No costs. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar Rj To 1.The Commissioner of Income Tax (Pondicherry), Chennai. Chennai. 2.The Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai.3.The Commissioner of Income Tax (Appeals) Puducherry. +1cc to Mr.N.V.Balaji, Advocate SR.1181 Tax Case Appeal No.495 of 2017 mgr[co]srg 01/02/2021