N. Rajasekaran v. The Income Tax Officer, Ward 5, Door

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 04.02.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal No.731 of 2017 N. Rajasekaran ... Appellantv. The Income Tax Officer,Ward 5, Door No.6T,,North Cotton Road,Tuticorin - 628 001. ... Respondent Tax Case Appeal filed under Section 260A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal, “A” (SMC) Bench, Chennai dated 31.05.2017 passed inI.T.A.No.1446/Mds/2016 for the assessment year 2009-10,Appeal filed against the order dated 23-02-2016 made inITA.No.003/2015-16 on the file of the Commissioner of IncomeTax(Appeals)-1 Madurai for the assessment year 2009-10 againstthe order dated 09.03.2015 made in PAN No. on thefile of the Income Tax Officer ward-5, Thoothukudi for theassessment year 2009-10 against the order dated 29.12.2011made in PAN/GIR No. on the file of the Income TaxOfficer, ward I(4) North cotton Road, Tuticorin for theassessment year 2009-10. For Appellant : V.S. Jayakumar This appeal filed by the assessee under Section 260A ofthe Income Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 31.05.2017 passed by the Income TaxAppellate Tribunal, “A” (SMC) Bench, Chennai ('the Tribunal'for brevity) in I.T.A.No.1446/Mds/2016 for the assessment https://hcservices.ecourts.gov.in/hcservices/ year 2009-10. 2. The appeal was admitted on 22.12.2017 on the followingSubstantial Questions of Law: " (i) Whether the Tribunal was right in lawin holding that the reassessment made undersection 147 is valid in law, especially when thepre conditions laid down in that section have notbeen fulfilled by the Revenue to justify thereassessment? and (ii) Whether the Tribunal's order isperverse in law on the finding of facts which arenot borne out by record especially when theCommissioner of Income Tax (Appeals) has dealtwith all aspects relating to the addition made andjurisdiction under section 147 read with section145(2) of the Income Tax act, 1961i?" 3. We have heard V.S. Jayakumar, learned counsel for theappellant and Ms.V. Pushpa, learned Standing Counsel forthe respondent. 4. 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. 5. We are informed by the learned counsel for theappellant/assessee that the assessee has already filed therequisite Form - 1 on 28.12.2020 under Section 4 of the Act. 6. . In the light of the fact that the assessee hasalready availed the benefit under the Act, no useful purposewould be served in keeping this appeal pending. At the sametime, safeguarding the interest of the assessee in the eventthe order to be passed by the Department under the Act is notin favour of the assessee. Accordingly, the Tax Case Appealstands disposed of on the ground that the assessee has alreadyfiled requisite Form - 1 and the Department shallprocess the application at the earliest in accordance with thesaid Act and communicate the decision to the assessee at theearliest. As observed, the assessee is given liberty torestore this appeal in the event the ultimate decision to be https://hcservices.ecourts.gov.in/hcservices/ 6. . In the light of the fact that the assessee hasalready availed the benefit under the Act, no useful purposewould be served in keeping this appeal pending. At the sametime, safeguarding the interest of the assessee in the eventthe order to be passed by the Department under the Act is notin favour of the assessee. Accordingly, the Tax Case Appealstands disposed of on the ground that the assessee has alreadyfiled requisite Form - 1 and the Department shallprocess the application at the earliest in accordance with thesaid Act and communicate the decision to the assessee at theearliest. As observed, the assessee is given liberty torestore this appeal in the event the ultimate decision to be https://hcservices.ecourts.gov.in/hcservices/ taken on the declaration filed by the assessee under Section 4of the said Act is not in favour of the assessee. If such aprayer is made, the Registry shall entertain the prayerwithout insisting upon any application to be filed forcondonation of delay in restoration of the appeal and on suchrequest made by the assessee by filing a MiscellaneousPetition for Restoration, the Registry shall place suchpetition before the Division Bench for orders. 7. With these observations, 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(CS-VI) //True Copy// Sub Assistant RegistrarRj To 1. The Income Tax Appellate Tribunal, Chennai “A” (SMC) Bench . 2. The Income Tax Officer, Ward 5, Door No.6T,, North Cotton Road, Tuticorin - 628 001.3.The Income Tax Officer, Ward I(4), North Cotton Road, Tuticorin-628 001. +1cc to Mr.M.Swaminathan, Advocate SR.6397+1cc to Mr.V.S.Jayakumar, Advocate SR.6005 GMR(CO)CB(05/03/2021) Tax Case Appeal No.731 of 2017 https://hcservices.ecourts.gov.in/hcservices/