Shri K.c.rajan v. The Assistant Commissioner Of Incometax, Company Circle Iii (3),Chennai

CMP.Nos.11071, 11084, 11081, 11085 & 11078 of 2021 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.06.2022 CORAM THE HONOURABLE MR.JUSTICE R.MAHADEVAN & THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ CMP.Nos.11071, 11084, 11081, 11085 & 11078 of 2021& TCA.SR.Nos.46252, 46253, 46254, 46255 & 46256 of 2021 Shri K.C.Rajan Vs. .. Appellant in all appeals The Assistant Commissioner of IncomeTax, Company Circle III (3),Chennai .. Respondent in all appeals Prayer in CMP.No.11071 of 2021: Civil Miscellaneous Petition filed praying to condone the delay of 4444 days in preferring TCA.SR.46252/2021 against the order of of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.767/Mds/2003 and order dated 14.09.2007 in MP.No.125/Mds/07 in ITA.No.767/Mds/2003 in respect of AY 1992-1993 Prayer in CMP.No.11078 of 2021: Civil Miscellaneous Petition filed praying to condone the delay of 4444 days in preferring TCA.SR.46253 of 2021 against the order of of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.768/Mds/2003 and order dated 1/4 CMP.Nos.11071, 11084, 11081, 11085 & 11078 of 2021 14.09.2007 in MP.No.126/Mds/07 in ITA.No.768/Mds/2003 in respect of AY 1993-1994. Prayer in CMP.No.11081 of 2021: Civil Miscellaneous Petition filed praying to condone the delay of 4444 days in preferring TCA.SR.46255/2021 against the order of of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.765/Mds/2003 and order dated 14.09.2007 in MP.No.123/Mds/07 in ITA.No.765/Mds/2003 in respect of AY 1994-1995. Prayer in CMP.No.11084 of 2021: Civil Miscellaneous Petition filed praying to condone the delay of 4444 days in preferring TCA.SR.No.46254 of 2021 against the order of of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.766/Mds/2003 and order dated 14.09.2007 in MP.No.124/Mds/07 in ITA.No.766/Mds/2003 in respect of AY 1991-1992. Prayer in CMP.No.11085 of 2021: Civil Miscellaneous Petition filed praying to condone the delay of 4444 days in preferring TCA.SR.46256 of 2021 against the order of of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.769/Mds/2003 and order dated 14.09.2007 in MP.No.127/Mds/07 in ITA.No.769/Mds/2003 in respect of AY 1994-1995. Prayer in TCA.SR.No.46252/2021: Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.767/Mds/2003 and order dated 14.09.2007 in MP.No.125/Mds/07 in ITA.No.767/Mds/2003 in respect of AY 1992-1993. Prayer in TCA.SR.No.46253/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.768/Mds/2003 and order dated 14.09.2007 in MP.No.126/Mds/07 in ITA.No.768/Mds/2003 in respect of AY 1993-1994. 2/4 Prayer in TCA.SR.No.46254/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.766/Mds/2003 and order dated 14.09.2007 in MP.No.124/Mds/07 in ITA.No.766/Mds/2003 in respect of AY 1991-1992. Prayer in TCA.SR.No.46255/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.765/Mds/2003 and order dated 14.09.2007 in MP.No.123/Mds/07 in ITA.No.765/Mds/2003 in respect of AY 1994-1995. Prayer in TCA.SR.No.46256/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.769/Mds/2003 and order dated 14.09.2007 in MP.No.127/Mds/07 in ITA.No.769/Mds/2003 in respect of AY 1994-1995. Prayer in TCA.SR.No.46255/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.765/Mds/2003 and order dated 14.09.2007 in MP.No.123/Mds/07 in ITA.No.765/Mds/2003 in respect of AY 1994-1995. Prayer in TCA.SR.No.46256/2021: Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal “B” Bench, Chennai, dated 09.02.2007 in ITA.No.769/Mds/2003 and order dated 14.09.2007 in MP.No.127/Mds/07 in ITA.No.769/Mds/2003 in respect of AY 1994-1995. For appellant in all appeals & CMPs : Mr.N. ViswanathanFor Respondents in all appeals & CMPs : M/s. V. Pushpa COMMON ORDER The learned counsel appearing for the appellant sought permission of this Court to withdraw these Civil Miscellaneous Petitions filed to condone the delay in preferring the Appeals as well as the Tax Case Appeals. He has made endorsements in the bundles to that effect. 3/4 CMP.Nos.11071, 11084, 11081, 11085 & 11078 of 2021 R.MAHADEVAN, J. & MOHAMMED SHAFFIQ, J. msr 2. In view of the submission and the endorsements so made by the learned counsel for the appellant, these Civil Miscellaneous Petitions are dismissed as withdrawn and Tax Case Appeals are rejected at the SR stage. No costs. [R.M.D.,J.] [M.S.Q.,J.] 28.06.2022 msr To 1. The Assistant Commissioner of Income Tax, Company Circle III (3),Chennai 2.The Income Tax Appellate Tribunal “B” Bench, Chennai, CMP.Nos.11071, 11084, 11081, 11085 & 11078 of 2021 & TCA.SR.Nos.46252, 46253, 46254, 46255 & 46256 of 2021 4/4