Tca/1059/2019 Of Smt.devyanidilip Patel v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21.04.2021CORAMTHE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY Tax Case Appeal No.1059 of 2019 Devyani Dilip Patel ...Appellant The Income Tax Officer,Non-Corporate Ward 3(2),Chennai – 34. ...Respondent Tax Case Appeal filed under Section 260A of the Income TaxAct, 1961 against the order of the Income Tax AppellateTribunal, Madras "A" Bench, dated 21.05.2019 passed inI.T.A.No.3198/Mds/2017. 1) Appeal against the order of the Commissioner of Income Tax(Appeals)-4, Room No. 229, 2[nd] Floor, Main Building, 121 M.G.Road, Chennai 34 made in I.T.A.No.300/2016-2017/A.Y 2011-2012/CIT(A)-4 dated 29.09.2017 Assessment year 2011-2012. 2)Appeal against the order of the Deputy Commissioner of IncomeTax, Corporate Circle 5(2), 4[th] Floor, Aayakarbhavan, 121 M.G.Road, Nungambakkam, Chennai 34 made in PAN. orderdated 22.02.2017 Assessment year 2011-2012. 3) Appeal against the order of the Commissioner of Income Tax(Appeals)-4, 121, M.G. Road, Chennai 34 made inI.T.A.No.26/2014-2015/2011-2012/CIT(A)-4dated15.10.2015,Assessment year 2011-2012. The appeal filed by the assessee under Section 260A of theIncome Tax Act, 1961 ('the Act' for brevity), is directedagainst the order dated 21.05.2019 passed by the Income TaxAppellate Tribunal, Madras "A" Bench, Chennai ('the Tribunal'for brevity) in I.T.A.No.3198/Mds/2017 for the Assessment Year2011- 12. https://hcservices.ecourts.gov.in/hcservices/ 2.The above appeal was admitted on the followingSubstantial Questions of Law for consideration: “1)Whether in the facts and circumstances of thecase, the Income Tax Appellate Tribunal was justifiedin dismissing the appeal when the directions of theTribunal in its earlier order have not been followed? 2)Whether in the facts and circumstances of thecase, Income Tax Appellate Tribunal was justified indismissing the matter when the sole basis of theassessment is the uncorroborated statement of thePresident of the Society? 3)Whether in the facts and circumstances of thecase, Income Tax Appellate Tribunal was justified inignoring the observations of the Commissioner ofIncome Tax (Appeals)?” 3. We have heard Mr.T.C.A.Ramanujam, learned counsel for theappellant/assessee and Mr.T.Ravi Kumar, learned Senior StandingCounsel 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 has already been issued with Form – 3with Reference No.862945970221220. 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 has already been issued with Form – 3with Reference No.862945970221220. 6. In the light of the fact that the assessee has alreadyavailed the benefit under the Act, no useful purpose would beserved in keeping this appeal pending. At the same time,safeguarding the interest of the assessee in the event the orderto be passed by the Department under the Act is not in favour ofthe assessee. Accordingly, the Tax Case Appeal is dismissed onthe ground that the assessee has already been issued with Form -3 and the Department shall process the applications at theearliest in accordance with the said Act and communicate thedecision to the assessee at the earliest. As observed, theassessee is given liberty to restore this appeal in the eventthe ultimate decision to be taken on the declaration filed bythe assessee under Section 4 of the said Act is not in favour ofthe assessee. If such a prayer is made, the Registry shallentertain the prayer without insisting upon any application tobe filed for condonation of delay in restoration of the appealand on such request made by the assessee by filing a Miscellaneous Petition for Restoration, the Registry shall placesuch petition before the Division Bench for orders. 7. With this observation, the Tax Case Appeal is dismissedwith the aforementioned liberty and consequently, theSubstantial Questions of Law are left open. No costs. s/d- Assistant Registrar True Copy Sub-Assistant Registrar To 1. Income Tax Appellate Tribunal, Madras "A" Bench 2.The Income Tax Officer,Non-Corporate Ward 3(2),Chennai – 600 034. 3. The Commissioner of Income Tax (Appeals)-4 Room No. 229, 2[nd] Floor, Main Building 121, M.G. Road, Nungambakkam, Chennai 34. 4. The Deputy Commissioner of Income Tax Corporate Circle 5(2) 4[th] Floor Aayakarbhavan, 121 M.G. Road Nungambakkam, Chennai 34. 5. The Assistant Registrar A.E. Section High Court, Madras 104.6. The Section Officer Judicial Section High Court, Madras 104. +1 CC to Mr.T. Ravi Kumar, Advocate sr 24205. Tax Case Appeal No.1059 of 2019 SRII(CO)SP(18/06/2021)