M/S. Superfil Products Ltd. Present Address: Old v. The Deputy Commissioner Of Income-Tax Company Circle -Vi (4) Chennai – 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 23.12.2021 CORAM : THE HON'BLE MR.JUSTICE R. MAHADEVANAND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ Tax Case Appeal No.1146 of 2009 M/s. Superfil Products Ltd.Present Address: Old No. 407/1, New No.808/1G.R.Complex BasementAnna Salai, NandanamChennai – 600 035. ...Appellant/PetitionerVs. The Deputy Commissioner of Income-TaxCompany Circle -VI (4)Chennai – 600 034. ...Respondent/Respondent Tax Case Appeal filed under Section 260-A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras “A” Bench, Chennai dated 01.06.2009 passed inI.T.A.No.1860/Mds/2008 against the order dated 17.03.2008 madein ITA.No.564/2006-2007 on the file of the Commissioner ofIncome Tax Appeal-V, Chennai – 34 for the Assessment year 1999-2000 and against the order dated 21.12.2006 made in PAN/GIRNo. /SU-58 on the file of the Deputy Commissioner ofIncome Tax Company Circle VI (4), Chennai– 34 for the AssessmentYear 1999-2000 This Tax Case Appeal has been filed by the appellant /Assessee challenging the order dated 01.06.2009 passed by theIncome Tax Appellate Tribunal, Bench 'A', Chennai ('theTribunal', for brevity) in I.T.A.No.1860/Mds/2008 for theAssessment Year 1999-2000. https://hcservices.ecourts.gov.in/hcservices/ 2.Th is tax case appeal has been admitted on 26.10.2009 onthe following substantial question of law : -“Whether on the facts and in the circumstances ofthe case, the Appellate Tribunal is right in law inholding that the deductions under Section 80I and80HHC with reference to under Sec80IA should be deniedin the light of Sec. 80IA(9) of the Income Tax Act1961?” 3.When the matter was taken up for consideration, thelearned counsel appearing for the appellant / assessee submittedthat during the pendency of this tax case appeal, the assesseehas filed the requisite Forms 1 and 2 under Section 4 of theDirect Tax Vivad Se Vishwas Act, 2020, which were accepted andForm 3 was issued to the assessee on 04.01.2021 by the IncomeTax Department. The learned counsel has also filed a copy of theForm-3 to that effect before this Court. 4.The aforesaid submission made by the learned counsel forthe appellant / assessee has also been fairly conceded by thelearned senior standing counsel appearing for the respondent /Revenue. 5.This court heard the submissions made by the learnedcounsel on either side, as per which, the assessee has alreadyavailed the benefit conferred under the beneficial legislationviz., the Direct Tax Vivad Se Vishwas Act, 2020, enacted forresolution of disputed tax and for matters connected therewithor incidental thereto, which came into force with effect from17.03.2020; and the declarations submitted by the assessee werealso accepted and Form 3 was also issued to them by the IncomeTax Department. In view of such development, it is unnecessaryfor this court to decide the substantial questions of law arisenin this tax case appeal. 6.Therefore, recording the submissions so made by thelearned counsel on either side, this appeal stands disposed of,directing the department to process the application inaccordance with the Act and communicate the decision to theassessee at the earliest. No costs. Sd/- Assistant Registrar(CS III) //True Copy// Maya Sub Assistant Registrar To 1. The Income Tax Appellate Tribunal Madras “A” Bench.2. The Deputy Commissioner of Income-Tax Company Circle -I (3) Chennai – 600 034. 3. The Commissioner of Income Tax, Appeal-V, Chennai – 34. +1cc to M/s.Lakshmi Sriram, Advocate, S.R.No.69393 SR(CO)RGA(11/01/2022) Tax Case Appeal No.1146 of 2009