Tca/251/2013 Of Commissioner Of Income Tax v. M/S Devaraj & Others

IN THE HIGH COURT OF JUDICATURE AT MADRAS CORAMTHE HONOURABLE MR. JUSTICE R.SUDHAKARANDTHE HONOURABLE MS. JUSTICE K.B.K.VASUKI T.C.A. NOS. 251 & 810 OF 2013 Commissioner of Income TaxCentral Circle IIIChennai... Appellant in TCA 251/13 Commissioner of Income TaxCentral Circle III, Coimbatore. ..Appellant in TCA 810 of 2013 M/s.Devaraj & Others688, Trunk RoadPoonamalleeChennai 600 056... Respondents in both the appeals T.C.A. No.251 of 2013 filed under Section 260-A of the Income TaxAct against the order dated 9.3.2012 passed by the Income TaxAppellate Tribunal, 'A' Bench, Chennai, made in M.A. No.1/Mds/2012 inIT (SS) No.82/Mds/2006. T.C.A. No.810 of 2013 filed under Section 260-A of the Income TaxAct against the order dated 26.3.2013 passed by the Income TaxAppellate Tribunal, 'A' Bench, Chennai, made in M.P. No.31/Mds/2012in IT (SS) No.82/Mds/2006. Both Appeals filed against the Order of the Income Tax AppellateTribunal, 'A' Bench, Chennai dated 21.09.2011 made in IT(SS)A No.82(Mds)/2006 against the Order of the Assistant Commissioner of IncomeTax, Central Circle-I, Coimbatore dated 27.03.2006 madein PAN/G.I.RNo.D-601 for the block period 1.4.86 to 13.2.96.For Appellant: Mr. T.R.SenthilkumarFor Respondents: Mr. S.Sridhar Aggrieved by the orders of the Tribunal in allowing themiscellaneousapplicationsfiledbytheassessee,theappellant/Revenue is before this Court by filing the present appeals.https://hcservices.ecourts.gov.in/hcservices/ 2. Though this Court, vide order dated 28.1.2014 admitted T.C.A.No.810/2013, by framing substantial questions of law, it is nowbrought to the notice of this Court by the learned counsel appearingfor the parties that as against the final order of the Tribunal,appeal has been filed in T.C.A. No.114/2015 and, therefore, these twoappeals, which are filed against the orders in the miscellaneousapplications, may be dismissed. 3. In view of the said statement made by the learned counsel oneither side, this Court, while recording the said statement, theseappeals are dismissed as infructuous. However, in the circumstancesof the case, there shall be no order as to costs. Sd/-Assistant Registrar True Copy Sub Assistant RegistrarGLNTo 1.The Commissioner of Income Tax Central Circle III Chennai.2. The Income Tax Appellate Tribunal 'A' Bench, Chennai.3.The Assistant Commissioner of Income Tax, Central Circle I, Coimbatore. 2 cc to Mr.T.R.Senthilkumar , Advocate Sr.No.32145 T.C.A. NOS. 251 & 810 OF 2013nm(co)pmk.15.7.2015