Tca/192/2016 Of Commissioner Of Income Tax v. M/S. Vellore Institute Of

In the High Court of Judicature at Madras The Honourable Mr.Justice T.S.SIVAGNANAMandThe Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.192 to 197 of 2016 APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 10.3.2015 made in S.P.Nos.119 to121 in ITA.Nos.294 to 296/Mds/2014 and MP.Nos.22 to 24/Mds/2015in S.P.Nos.459 to 461/Mds/2014 on the file of the Income TaxAppellate Tribunal, Chennai 'B' Bench for the assessment years2002-03 to 2004-05 respectively against the order passed by theCommissioner of Income Tax in PA.AAATN0569M dt.22.8.2014. We have heard Mr.T.R.Senthilkumar, learned SeniorStanding Counsel assisted by Ms.K.G.Usharani, learned StandingCounsel appearing for the appellant – Revenue andMs.J.Srividhya, learned counsel appearing for the respondent. 2. These appeals, filed by the Revenue under Section 260A ofthe Income Tax Act, 1961 (for short, the Act) are directedagainst the common order dated 10.3.2015 made in S.P.Nos.119 to121 and MP.Nos.22 to 24/ Mds/2015 in S.P.Nos.459 to 461/Mds/2014respectively in ITA.Nos.294 to 296/Mds/2014 and ITA.Nos.294 to296/Mds/2014 on the file of the Income Tax Appellate Tribunal,Chennai 'B' Bench (for brevity, the Tribunal) for the assessmentyears 2002-03 to 2004-05. 3. The appeals have been admitted on 29.2.2016 on thefollowing substantial questions of law :“TCA.Nos.192 to 194 of 2016 : "Whether on the facts and in thecircumstances of the case, the AppellateTribunal is correct in extending the interimorder of stay beyond statutory period of 365days as prescribed under Third Proviso toSection 254(2A) of the Income Tax Act ?" AndTCA.Nos.195 to 197 of 2016 :"Whether on the facts and in thecircumstances of the case, the AppellateTribunal is correct in taking up the casefor hearing when the main issue is pendingbefore the Special Bench of the Income TaxAppellate Tribunal at Hyderabad ?” 4. The learned Senior Standing Counsel appearing for theRevenue submits that the main appeals themselves had alreadybeen disposed of by the Tribunal and hence, these appeals filedby the Revenue are not pressed. 5. The said submission of the learned Senior Standing Counselis recorded. 6. In view of the subsequent development, which took placeduring the pendency of these appeals, the necessity to decidethe substantial questions of law framed for consideration wouldnot arise, as the issues have become academic. 7. Accordingly, the above tax case appeals are dismissed asinfructuous and the substantial questions of law are left open.No costs. -s/d- Assistant Registrar(CS-I) True Copy 2.The Assistant Commissioner of Income Tax,Central Circle IV, Chennai-34. 3.The Commissioner of Income Tax, Central IV, Chennai-34. https://hcservices.ecourts.gov.in/hcservices/