R.v. Steels Pvt Ltd., [Petitioner] v. The Assistant Commissioner Of Income Tax, [Respondent]Central Circle Iii (3), Chennai
High Court
12 Aug 2021 In favour of: Assessee
Forum / Bench
High Court · hc_cis_mas
Parties
R.v. Steels Pvt Ltd., [Petitioner] v. The Assistant Commissioner Of Income Tax, [Respondent]Central Circle Iii (3), Chennai
Date of order
12 Aug 2021
Assessment year(s)
—
Outcome
Allowed
Case summary
In R.v. Steels Pvt Ltd., [Petitioner] v. The Assistant Commissioner Of Income Tax, [Respondent]Central Circle Iii (3), Chennai, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT MADRAS
( Civil Appellate Jurisdiction )
Thursday, the Twelfth day of August Two Thousand Twenty One
PRESENT
THE HON`BLE MR.JUSTICE T.RAJA
AND
THE HON`BLE MR.JUSTICE V.SIVAGNANAM
CMP.No.12456 of 2021 in
TCA.SR.NO.15753 of 2019
R.V. STEELS PVT LTD., 108, MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600034.
Vs
THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III (3), CHENNAI-600034.
Petition praying that in the circumstances stated therein and inthe affidavit filed therewith the High Court will be pleased tocondone the delay of 378 days in re-presenting the above Tax CaseAppeal and thus render justice.(IN CMP.NO.12456/2021)
Order : This petition coming on this day for hearing uponperusing the petition and the affidavit filed in support thereof andupon hearing the arguments of M/S.SIVARAMAN R, Advocate for thepetitioner, the court made the following order:-
(Order of the Court was made by T.RAJA,J.)
The petition is filed to condone the delay of 378 days inre-presenting the above appeal.
2.In view of pandemic situation faced by the party, this petitionis allowed and the delay in re-presentation is condoned subject tothe payment of costs of Rs.2,000/- to be payable by the petitioner tothe Madras High Court Advocate Clerks' Welfare Association within aperiod of two weeks from the date of receipt of a copy of this order.
3.Post the matter after two weeks for reporting compliance.
-sd/-
12/08/2021 / TRUE COPY /
Sub-Assistant Registrar ( Statistics / C.S. )
High Court, Madras - 600 104.
TO
1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III (3), CHENNAI 34.
2 THE ADVOCATE CLERKS,WELFARE ASSOCIATION,MADRAS HIGH COURT,CHENNAI.
3 THE ASSISTANT REGISTRAR,AE SECTION,HIGH COURT, MADRAS.
Order
in
CMP.No.12456 of 2021 in
TCA.SR.NO.15753 of 2019
Date :12/08/2021
From 26.2.2001 the Registry is issuing certified copies of the Interim Orders in this formatTP 17/08/2021
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
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