M/S.diebold Systems Private Limited v. The Income Tax Officer (Osd),Company Circle-I(4)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.04.2021 CORAM THE HON'BLE MR.JUSTICE M.DURAISWAMYANDTHE HON'BLE MRS.JUSTICE R.HEMALATHA Tax Case Appeal No.193 of 2009 M/s.Diebold Systems Private Limited,28/3, Montieth Road,Egmore, Chennai – 600 008. ...Appellant Vs. The Income Tax Officer (OSD),Company Circle-I(4),121, Nungambakkam High Road, Chennai – 600 034. ... Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras "A" Bench, dated 30.04.2008 passed inI.T.A.No.884/Mds/2007 against the order of The Commissioner ofIncome Tax Appeals-III, 121, Mahatma Gandhi Road, Chennai-34,dated 31/01/2007 passed in ITA.No.270/2005-06/A-III against theorder of The Assistant Commissioner of Income Tax, Companycircle-1 (4)/(i/c) Chennai dated 18/03/2005 passed inG.I.No.PAN. for the Assessment year 2002-2003. For Appellant : Mr.M.P.Senthil Kumar For Respondent : Mr.T.Ravikumar Senior Standing Counsel J U D G M E N T This appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 30.04.2008 passed by the Income TaxAppellate Tribunal, Madras "A" Bench, ('the Tribunal' forbrevity) in I.T.A.No.884/Mds/2007 for the assessment year 2002-03. The above appeal has been admitted on 20.04.2009 on thefollowing Substantial Questions of Law: https://hcservices.ecourts.gov.in/hcservices/ "1.Whether on the facts and in the circumstancesof the case, the Tribunal is right in law inconfirming the disallowance of Rs.9,64,957/- onaccount of provision for software purchase? 2.Whether on the facts and in the circumstancesof the case, the Tribunal is right in law inconfirming the disallowance of brokerage/commissionamounting Rs.1,01,98,572/- paid by the appellant?” 2. We have heard Mr.M.P.Senthil Kumar, learned counsel forthe appellant/assessee and Mr.T.Ravikumar, 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 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 the appellant/assessee that the assessee had already been issued with Form-3on 15.04.2021 and the learned counsel for the appellant seekspermission of this Court to withdraw the appeal. 5. In view of the submission made by the learned counsel forthe appellant, the Tax Case Appeal stands dismissed aswithdrawn. No costs. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar mkn To 1. Income Tax Appellate Tribunal,Madras "A" Bench 2. The Income Tax Officer (OSD), Company Circle-I(4), 121, Nungambakkam High Road, Chennai – 600 034. Company Circle-I(4), 121, Nungambakkam High Road, Chennai – 600 034. 3. The Commissioner of Income Tax Appeals – III 121, Mahatma Gandhi Road, Chennai – 34 4. The Assistant Commissioner of Income Tax, Company Circle -1(4)/(i/c) Chennai. +1cc to M/s.N.Muthukumar, Advocate, S.R.No.26458+1cc to Mr.T.Ravikumar, Advocate, S.R.No.26253 NRL(CO)RGA(22/07/2021) Tax Case Appeal No.193 of 2009