G.girija v. The Deputy Commissioner Of Income Tax,Circle Iii, Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 15.04.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE R. HEMALATHA G.Girija, represented by Power of AttorneyG.Ranganayaki39/1, Vivekananda Road,Singanallur,Coimbatore – 641 005. ...Appellant /Appellant Vs. The Deputy Commissioner of Income Tax,Circle III, Coimbatore. ... Respondent/Respondent [Cause title accepted vide order of Courtdated 03.12.2014 made in M.P.No.1 & 2 of 2014] Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, Madras "C" Bench, dated 14.03.2012 passed inI.T.A.No.1712/Mds/2011. Preferred against the order of the Commissioner of IncomeTax (Appeals)-I, Coimbatore dated 09.09.2011 made in AppealNo.385/10-11 filed against the order of the DeputyCommissioner of Income Tax Circle III, Coimbatore dated19.01.2011 for the Assessment Year 2008-2009. This appeal filed by the assessee under Section 260A ofthe Income Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 14.03.2012 passed by the Income TaxAppellate Tribunal, Madras "C" Bench, ('the Tribunal' forbrevity) in I.T.A.No.1712/Mds/2011 for the assessment year2008-09. The above appeal has been admitted on 30.11.2015 onhttps://hcservices.ecourts.gov.in/hcservices/the following Substantial Questions of Law: "1.Whether under the facts and circumstancesof the case, the Income Tax Appellate Tribunal wasright in upholding the order of the Commissioner ofIncome Tax (Appeals) that the appellant is noteligible for deduction under Section 54B? 2.Whether under the facts and circumstances ofthe case, the Income Tax Appellate Tribunal wasright in concluding that the appellant has notfulfilled the conditions prescribed in Section 54Bof the Income Tax Act and therefore is not eligiblefor deduction under that Section? 3.Whether under the facts and circumstances ofthe case, the Income Tax Appellate Tribunal wasright in not allowing the appellant to placeevidences before it, in support of his claim fordeduction under Section 54B? 4.Whether under the facts and circumstances ofthe case, the Income Tax Appellate Tribunal wasright in accepting the action of the respondent inrelying on the statement obtained at the back ofthe appellant and without giving the appellant anopportunity of cross examination? 5.Is the finding of the Income Tax AppellateTribunal that the appellant has not fulfilled thecondition for deduction under Section 54B notperverse, especially when the appellant was notgiven opportunity to rebut the evidences gatheredat the back and that the appellant was deniedopportunity to place his evidences in support ofthe claim for deduction?” 2. We have heard Mr.N.V.Balaji, learned counsel for theappellant/assessee and Mr.T.R.Senthil Kumar, learned SeniorStanding Counsel for the respondent/Revenue. 3. It may not be necessary for this Court to decide theSubstantial Questions of Law framed for consideration onaccount of certain subsequent developments. The Government ofIndia enacted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3of 2020) to provide for resolution of disputed tax and formatters connected therewith or incidental thereto. The Act ofthe Parliament received the assent of the President on 17[th]March 2020 and published in the Gazette of India on 17[th] March2020. 4. We are informed by the learned counsel for theappellant/ assessee that the assessee had already been issuedwith Form-3 on 12.02.2021 and the learned counsel for theappellant seeks permission of this Court to withdraw theappeal. https://hcservices.ecourts.gov.in/hcservices/5. In view of the submission made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed aswithdrawn. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Assistant Registrar (CS-III) //True Copy// Sub Assistant Registrar mkn 4. We are informed by the learned counsel for theappellant/ assessee that the assessee had already been issuedwith Form-3 on 12.02.2021 and the learned counsel for theappellant seeks permission of this Court to withdraw theappeal. https://hcservices.ecourts.gov.in/hcservices/5. In view of the submission made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed aswithdrawn. No costs. Consequently, connected miscellaneouspetitions are closed. Sd/-Assistant Registrar (CS-III) //True Copy// Sub Assistant Registrar mkn To1. Income Tax Appellate Tribunal, Madras "C" Bench 2.The Deputy Commissioner of Income Tax, Circle III, Coimbatore.3.The Commissioner of Income Tax, (Appeals I), Coimbatore.+1cc to Mr.M.V.Balaji, Advocate, S.R.No. 23174+1cc to Mr.T.R.Senthil Kumar, Advocate, S.R.No. 22663Tax Case Appeal No.349 of 2015RSI(CO)GN(17/06/2021)