Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Business Circle – Iii

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 31.03.2021 CORAM THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE T.V. THAMILSELVI Tax Case Appeal No.71 of 2016 Smt.Janaki Mohan...Appellant Vs. The Assistant Commissioner of Income Tax,Business Circle – III,121, Nungambakkam High Road,Chennai – 600 034....Respondent Appeal filed under Section 260A of the Income Tax Act, 1961against the order of the Income Tax Appellate Tribunal, Madras"C" Bench, dated 04.11.2015 passed in I.T.A.No.1837/Mds/2012. Tax Case Appeal No. 71 of 2016 Preffered against the order of the office of theCommissioner of Income Tax(Appeals – VIII), 2[nd] floor, MainBuilding, 121, M.G.Road, Nungambakkam, Chennai–600 034, ITANo.79/11-12(A)-VIII, Date of order : 11.07.2012, Assessment year: 2009-10; and Against the order of the office of the Joint Commissionerof Income Tax Business Range-III,(Additional Charge Ranges IV &V) PAN: , dated 22.12.2011, Assessment year : 2009-10. J U D G M E N T (Delivered by M.DURAISWAMY, J.) The appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), are directedagainst the order dated 04.11.2015 passed by the Income TaxAppellate Tribunal, Madras "C" Bench, ('the Tribunal' for https://hcservices.ecourts.gov.in/hcservices/ brevity) in I.T.A.No.1837/Mds/2012 for the assessment year 2009-10. 2.The above appeal was admitted on the followingSubstantial Questions of Law: “1)Whether on the facts and the circumstances ofthe case, the Income Tax Appellate Tribunal is rightin law in denying the benefit of S.54F of the Act tothe appellant? 2)Whether on the facts and in the circumstancesof the case, the Income Tax Appellate Tribunal isright in holding that the land comprised in 5.61 acreswould not constitute land “appurtenant” to theresidential house purchased by the appellant herein?” 3.We have heard Ms.Sriniranjani Srinivasan, learned counselfor the appellant/assessee and Mr.J.Narayanasamy, learned SeniorStanding Counsel for the respondent/Revenue. 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 the appellant/assessee that the assessee had already been issued with Form – 3on 17.12.2020 and the learned counsel for the appellant seekspermission of this Court to withdraw the appeal. 6.In view of the submission made by the learned counsel forthe appellant, the Tax Case Appeal stands dismissed aswithdrawn. No costs. Sd/- Assistant Registrar //True Copy// va Sub Assistant Registrar To1. Income Tax Appellate Tribunal, Madras "C" Bench 2. The Assistant Commissioner of Income Tax, Business Circle – III, 121, Nungambakkam High Road, Chennai – 600 034.3. The Commissioner of Income Tax Appeals(VIII), Chennai – 37.4. The Joint Commissioner of Income Tax, Business Range – III, Additional Change Ranges(IV & V), Chennai. +1cc to M/s.G.Baskar, Advocate, S.R.No.20870 Tax Case Appeal No.71 of 2016 JP-II(CO)RN(10/05/2021)