Kurien E.kalathil v. The Assistant Commissioner Of Income Tax, Circle Xiii, Chennai – 600 006

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal No.453 of 2009 Kurien E.Kalathil...Appellant/RespondentVs. The Assistant Commissioner of Income Tax,Circle XIII, Chennai – 600 006. ... Respondent/Appellant Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras "B" Bench, dated 31.07.2008 passed inI.T.A.No.1854/Mds/2006. Against the order passed by theCommissioner of Income Tax (Appeals)-XII, 121, Mahathma GandhiRoad, Chennai-34, made in G.I.No./PA/No.AALPK3233A dated31.03.2006 and against the order passed by the Commissioner ofIncome Tax(Appeals), Chennai made in P.A.No.AALPK3233A dated31.08.2005 and against the order passed by the AssistantCommissioner of Income Tax, Circle XIII(I/c), Chennai-06, madein PA.No./GIR.No.61769-K, dated 28.03.2005. For Appellant : Mr.Anish KumarFor Respondent : Ms.S.Premalatha, Standing Counsel (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 31.07.2008 passed by the Income TaxAppellate Tribunal, Madras “B” Bench, Chennai ('the Tribunal'for brevity) in I.T.A.No.1854/Mds/2006 for the Assessment Year2002-03. The above appeal was admitted on 06.07.2009 on thefollowing Substantial Questions of Law for consideration: https://hcservices.ecourts.gov.in/hcservices/ “1)Whether on the facts and in the circumstancesof the case and in the light of the certificate dated31.12.2005 accepted in the evidence by theCommissioner (Appeals), there is any material orevidence on record for the Appellate Tribunal to holdthat the appellant resumed contract work only witheffect from 14.02.2003? 2)Whether on the facts and in the circumstancesof the case, the Appellate Tribunal is right inholding that the appellant is not entitled todepreciation on machinery and other assets fr theassessment year in question?” 2. We have heard Mr.Anish Kumar, learned counsel for theappellant/ assessee and Ms.S.Premalatha, learned StandingCounsel 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 therequisite Form - 1 on 31.01.2021 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 the orderto be passed by the Department under the Act is not in favour ofthe assessee. Accordingly, the Tax Case Appeal stands disposedof on the ground that the assessee has already filed therequisite Form 1 and the Department shall process theapplication at the earliest in accordance with the said Act andcommunicate the decision to the assessee at the earliest. Asobserved, the assessee is given liberty to restore the appeal inthe event the ultimate decision to be taken on the Forms filedby the assessee under Section 4 of the said Act is not in favourof the 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 appeal and 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 Question of Law is left open. No costs. -Sd/- Asst.Registrar (CS IV ) /true copy/Sub Asst. Registrar vaTo 1. Income Tax Appellate Tribunal, Madras "B" Bench 2.The Assistant Commissioner of Income Tax,Circle XIII, Chennai – 600 006. 3.The Commissioner of Income Tax,(Appeals)XII,121, Mahathma Gandhi Road, Chennai-34 4.The Commissioner of Income Tax(Appeals)Chennai +1 cc to Mr.R.Anishkumar advocate sr10566+1 cc to Mr.M.Swaminathan Advocate sr10240 Tax Case Appeal No.453 of 2009 bs(co)aa12/03/2021