Tca/1178/2015 Of Commissioner Of Income Tax v. M/S Kalaignar Tv Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21.12.2015 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.1178 of 2015and Tax Case Appeal No.1179 of 2015 Commissioner of Income TaxNon Corporate Circle – 20Chennai ... Appellant in both theappeals-Vs- M/s.Kalaignar TV Private LimitedNo.367/369 Anna SalaiTeynampet, Chennai – 600 018PAN : AADCK 0898 E ... Respondent in boththe appeals T.C.A.No.1178 of 2015: Tax Case (Appeal) filed under Section 260 A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal'C'Bench,Chennai,dated8.10.2015inS.P.No.345/Mds/2015 in I.T.A. No.1245/MDS/2015 against the Orderof the Commissioner of Income Tax(Appeals) - 14, Chennai dated31.03.2015 in I.T.A.No.78/CIT(A)-14/2013-14 against theAssessment order, dated 28.03.2013 of Deputy Commissioner ofIncome Tax, Media Circle - I, Chennai in PA.No./GIRNo.AADCK0898E for the Assessment Year 2009 - 2010. T.C.A.No.1179 of 2015:Tax Case (Appeal) filed under Section 260 A of the IncomeTax Act, 1961 against the order of the Income Tax AppellateTribunal'C'Bench,Chennai,dated8.10.2015inS.P.No.346/Mds/2015 in I.T.A. No.1246/MDS/2015 against the Orderof the Commissioner of Income Tax(Appeals) - 14, Chennai dated https://hcservices.ecourts.gov.in/hcservices/ 31.03.2015 in I.T.A.No.79/IT(A)-14/2013-14, against theAssessment Order, dated 28.03.2013 of Deputy Commissioner ofIncome Tax, Media Circle I, Chennai in PA.No/GIR NO.AADCK0898Efor the Assessment Year 2010 - 11. The Tax Case (Appeal) No.1178 of 2015 has been filed againstthe order of the Income Tax Appellate Tribunal 'C' Bench,Chennai, dated 8.10.2015, in S.P.No.345/Mds/2015, in I.T.A.No.1245/MDS/2015. 2. The Tax Case (Appeal) No.1179 of 2015 has been filedagainst the order of the Income Tax Appellate Tribunal 'C'Bench, Chennai, dated 8.10.2015, in S.P.No.346/Mds/2015, inI.T.A. No.1246/MDS/2015. 3. On hearing the submissions made by the learned counselsappearing for the parties concerned, it is found that the orderspassed by the Income Tax Appellate Tribunal 'C' Bench, Chennai,dated8.10.2015,inS.P.No.345/Mds/2015,inI.T.A.No.1245/MDS/2015andS.P.No.346/Mds/2015,inI.T.A.No.1246/MDS/2015, had expired, on 30.11.2015. 4. It is also brought to the notice of this Court thatsubsequent stay petitions, in S.P.Nos.417 and 418/Mds/2015, inI.T.A.Nos.1245 and 1246/Mds/2015, had been filed before theIncome Tax Appellate Tribunal 'C' Bench, Chennai, and orders hadbeen passed, on 27.11.2015, granting extension of stay ofdemand, till 31.12.2015. 5. It is also brought to the notice of this Court that themain appeals, in I.T.A.Nos.1245 and 1246/Mds/2015, pendingbefore the Income Tax Appellate Tribunal 'C' Bench, Chennai, arebeing proceeded with, on a day-to-day basis. https://hcservices.ecourts.gov.in/hcservices/ 6. In such circumstances, we are of the view that thepresent appeals, in T.C.A.Nos.1178 and 1179 of 2015, had becomeinfructuous. Hence, the appeals are dismissed as infructuous. Nocosts. Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant RegistrarianTo1.The Income Tax Appellate Tribunal 'C' Bench, Chennai.2.The Commissioner of Income Tax(Appeals)-14, 2nd Floor, Main Building, 121, M.G.Road, Nungambakkam, Chennai - 600 034.3.The Deputy Commissioner of Income Tax, Media Circle - I, Chennai - 34.+2cc's to Mr.M.Swaminathan, Standing Counsel for Income Tax Department, S.R.No.69008+4cc's to Mr.S.Sendamarai Kannan, Advocate, S.R.No.69734 & 69735Tax Case Appeal No.1178 of 2015andTax Case Appeal No.1179 of 2015GJ(CO)CA(12/01/2016)