Shri A.r.viswanathan v. The Assistant Commissioner Of Income Tax, Circle-Iii, Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 22.04.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Tax Case Appeal Nos.1402 to 1404 of 2009andM.P.Nos.1, 1 & 1 of 2010 Shri A.R.Viswanathan,424, Raja Street,Coimbatore – 641 001. ... Appellant in all appealsVs. The Assistant Commissioner of Income Tax,Circle-III,Coimbatore. ... Respondentin all appeals Tax Case Appeals in T.C.A Nos.1402 to 1404 of 2009 filedunder Section 260A of the Income Tax Act, 1961 against theorder of the Income Tax Appellate Tribunal, Chennai "B" Bench,dated 21.08.2009 passed in I.T.A.Nos.9/Mds/2009, 10/Mds/2009and 11/Mds/2009 for the assessment year 1993-94, 94-95 & 95-96respectively as against the order dated 02.12.2008 by theoffice of the Commissioner of Income Tax (Appeals)-I, inP.A.No.ABGPV5965Q Assessment Year(S)-1993-94, 1994-95 & 1995-96 and as against the order dated 20.12.2007 by the order ofthe Assistant Commissioner of Income Tax, Circle IIIP.A.No.ABGPV5965Q Assessment Year 1995-96 and as against theorder dated 20.12.2007 by the office of the AssistnatCommissioner of Income Tax, Circle III in P.A.No.ABGPV5965QAssessment Year 1994-95 and as against the order dated20.12.2007 by the Office of the Assistant Commissioner ofIncome Tax, Circle III in P.A.No.ABGPV5965Q Assessmnet Year1993-94 and as against the order dated 30.05.2006 by theOffice of the Assistant Commissioner of Income Tax Circle IIIin PA No.ABGPV5965Q/Block Asst. Assessment year 01.04.1985 to12.09.95 and against the order dated 30.05.2005 by the Officeof the Income Tax Appellate Tribunal, Chennai Bench 'D'in ITANo.2241/Mds/1996 and I.T.A No.2242/MDS/1996 Assessment Year .01.04.1985 to 12.09.1995 and against the order dated30.09.1996 by the office of the Assistant Commissioner ofIncome Tax, Special Investigation Cirle III P.A.No.49-512-PX-https://hcservices.ecourts.gov.in/hcservices/3904/SIC-III/CBE Assessment year 01.04.1985 to 12.09.1995. For Appellant : Mr.R.Venkata Narayanan for M/s.Subbaraya Aiyar Padmanabhan in all appealsFor Respondent : Mr.T.R.Senthil Kumar Senior Standing Counsel in all appeals C O M M O N J U D G M E N T(Delivered by M.DURAISWAMY, J.) The above appeals filed by the assessee under Section260A of the Income Tax Act, 1961 ('the Act' for brevity), aredirected against the order dated 21.08.2009 passed by theIncome Tax Appellate Tribunal, Chennai "B" Bench, ('theTribunal' for brevity) in I.T.A.Nos.9/Mds/2009, 10/Mds/2009and 11/Mds/2009 for the assessment years 1993-94, 1994-95,1995-96 respectively. The above appeals were admitted on22.12.2009 on the following substantial questions of law : “1.Whether on the facts and in thecircumstances of the case, the Tribunal was rightin holding that the assessment order passed onDecember, 2007 under Section 143(3) r/w. Section147, more than 3 years from the end of theassessment year is not time barred? 2.Whether on the facts and in thecircumstances of the case, the Tribunal wasright in confirming the order made u/s.147r/w.Section 150(1) when it is not on the basisof any finding or direction of Tribunal? 3.Whether in the absence of any findingor direction in the order of the Tribunal inI.T.A.Nos.2241 to 2242 of 1996 dated 30.05.2005as envisaged u/s.150(1), proceedings u/s.147and 148 can be initiated disregarding thestatutory time limit u/s.149 and prohibitionu/s.150(2)? 4.Whether on the facts and in thecircumstances of the case, the Tribunal was rightin confirming the order of the CIT (Appeals)holding that the addition in respect of NRI giftsmade in the block assessment was deleted andtherefore the same is liable for inclusion in therespectiveassessmentyearsbyapplyinghttps://hcservices.ecourts.gov.in/hcservices/explanation 2 to Section 153?” 3.Whether in the absence of any findingor direction in the order of the Tribunal inI.T.A.Nos.2241 to 2242 of 1996 dated 30.05.2005as envisaged u/s.150(1), proceedings u/s.147and 148 can be initiated disregarding thestatutory time limit u/s.149 and prohibitionu/s.150(2)? 4.Whether on the facts and in thecircumstances of the case, the Tribunal was rightin confirming the order of the CIT (Appeals)holding that the addition in respect of NRI giftsmade in the block assessment was deleted andtherefore the same is liable for inclusion in therespectiveassessmentyearsbyapplyinghttps://hcservices.ecourts.gov.in/hcservices/explanation 2 to Section 153?” 2. We have heard Mr.R.Venkata Narayanan for M/s.SubbarayaAiyar Padmanabhan, learned counsel for the appellant/ assesseeand Mr.T.R.Senthil Kumar, learned Senior Standing Counsel forthe respondent/Revenue. 3. 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. 4. We are informed by the learned counsel for theappellant/ assessee that the assessee had already been issuedwith Form-3 on 09.12.2020 and the learned counsel for theappellant seeks permission of this Court to withdraw the aboveappeals. 5. In view of the submission made by the learned counselfor the appellant/assessee, the above Tax Case Appeals standdismissed as withdrawn. No costs. Consequently, connectedmiscellaneous petitions are closed. Sd/-Assistant Registrar(CS-IX) mknTo 1. Income Tax Appellate Tribunal, Chennai "B" Bench 2.The Assistant Commissioner of Income Tax, Circle-III, Coimbatore. +1cc to M/s.Subbaraya Aiyar, Advocate SR.No.24545 SSN(CO)https://hcservices.ecourts.gov.in/hcservices/GMY(28/06/2021)