P.ramananda Kishore v. Income Tax Officer,Salary Ward – V(1)

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.03.2021 CORAM THE HON'BLE MR.JUSTICE M.DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V.THAMILSELVI TAX CASE APPEAL NO.1 OF 2013 P.Ramananda Kishore ... Appellant v. Income Tax Officer,Salary Ward – V(1)121, M.G. 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, “C” Bench, Chennai dated 27.07.2012 passed inM.P.No.84/Mds/2012 in I.T.A.No.1216/Mds/2009 for the AssessmentYear 2006-07. Appeal against the Order of the Commissioner of Income Tax(Appeals)-VI, No.121, Nungampakkam Hihg Road, Chennai-34 dated15.04.2009 and made in ITA.No.121/2008-09 for the Assessmentyear 2006-2007 and against the order of the Income Tax officer,Salary Ward – V(1) Chennai dated 22.12.2008 and made inPAN.No.AHQPK2389H for the Assessment Year 2006-07. For Appellant : Mr.R.Venkatnarayanan for M/s.Subbaraya Aiyar For Respondent : Mr.M.Swaminathan, Senior Standing Counsel Assisted by Ms.S.Premalatha, Junior Standing Cousnel J U D G M E N T(Judgment was 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 27.07.2012 passed by the Income Tax https://hcservices.ecourts.gov.in/hcservices/ Appellate Tribunal, “C” Bench, Chennai ('the Tribunal' forbrevity) in M.P.No.84/Mds/2012 in I.T.A.No.1216/Mds/2009 forthe Assessment Year 2006-07. 2. The appeal was admitted on the following SubstantialQuestions of Law: “(i) Whether on the facts and in thecircumstances of the case the Income Tax AppellateTribunal was right in dismissing the MiscellaneousPetition filed by the appellant for rectification ofits order u/s. 254 of the Income Tax Act on theground that there was no mistake apparent onrecord, ignoring the fact that the alternate groundof appeal raised by the appellate before theCommissioner of Income tax (Appeals) that even ifthe deposits are considered as unexplained only thepeak credit ought to be brought to assessment wasvery mcuh part of the record? (ii) Whether on the facts and in thecircumstances of the case, the Income Tax AppellateTribunal was right in dismissing the appellant'sMiscellaneous Petition for rectification u/s. 254 onthe ground that the appellant had not filed anyappeal against the order of the Commissioner ofIncome Tax (Appeals) or any petition under Rule 27of the Income Tax Appellate Tribunal Rules, 1963,since the appellant's appeal had been substantiallyallowed by the Commissioner of Income Tax (Appeals)and therefore the appellant had no occasion appealagainst the said order of the Commissioner of IncomeTax (Appeals) before he Appellate tribunal?” 3. We have heard R.Venkatnarayanan, learned counsel forthe appellant and Mr.M.Swaminathan,, learned Senior StandingCounsel for the respondent. 4. 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. 5. We are informed by the learned counsel for theappellant/assessee that the assessee has already filed therequisite Form–3 on 22.02.2021. Hence, the learned counsel forthe appellant seeks permission of this Court to withdraw theappeal. 6. In view of the submission made by the learned counselfor the appellant, the Tax Case Appeal is dismissed aswithdrawn. No costs. 5. We are informed by the learned counsel for theappellant/assessee that the assessee has already filed therequisite Form–3 on 22.02.2021. Hence, the learned counsel forthe appellant seeks permission of this Court to withdraw theappeal. 6. In view of the submission made by the learned counselfor the appellant, the Tax Case Appeal is dismissed aswithdrawn. No costs. Sd/- Assistant Registrar(CS IV)//True Copy// Sub Assistant RegistrarRjTo 1. The Income Tax Officer, Salary Ward – V(1) 121, M.G. Road, Chennai – 600 034.2. The Income Tax Appellate Tribunal, Chennai, “C” Bench.3.The Commissioner of Income Tax (Appeals)VI,No.121, Nungambakkam, High Road,Chennai-34. +1cc to M/s.Subbaraya Aiyar, Advocate, S.R.No.18742+1cc to Mr.M.Swaminathan, Advocate, S.R.No.18940 T.C.A.No.1 of 2013 KV(CO)CS/19/04/2021