Tca/430/2012 Of Commissioner Of Income Tax v. M/S Omne Agate Systems P Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 21.02.2022 CORAM : THE HON'BLE MR. JUSTICE R. MAHADEVANAND THE HON'BLE MR. JUSTICE J.SATHYA NARAYANA PRASAD T.C.A.Nos.430 to 435 of 2012 Commissioner of Income Tax Chennai III1021, M.G.RoadChennai 600 034 ... Appellant in all T.C.As M/s.Omne Agate Systems Pvt. Ltd.99, Murugesa Naicker Office ComplexGreams Road, Chennai 600 006PAN: AAA CO 3548 G ... Respondent in all T.C.As Appeals preferred under Section 260A of the Income TaxAct, 1961, against the order of the Income Tax AppellateTribunal, Chennai “D” Bench, dated 16.03.2012 inI.TA.Nos.2093, 2094 & 2095/Mds/2011 and S.P.Nos.43, 44 and45/Mds/2012 Assessment Years 2005-2006,2006-2007,2008-2009 andagainst the order of the Commissioner of Income Tax (Appeals-V),Chennai 34, dated 25.11.2011 in CIT(A)-V/ITA NO.349/2010-2011 Assessment Year 2005-2006 and against the order of theDeputy Commissioner of Income Tax Company Circle V(1),Chennai34dated28.12.2010,29.12.2008inPAN/GIRNO.AAACO3548G/51187-0 Assessment Year 2008-2009,2005-06,2006-2007. For Appellant : Mr.T.Ravikumar in all T.C.AsSenior Standing Counsel (I.T.)For Respondent :M/s.Gupta & Ravi in all T.C.As COMMON JUDGMENT These tax case appeals have been filed against the orderdated 16.03.2012 passed by the Income Tax Appellate Tribunal,'D' Bench, Chennai, relating to the assessment years 2005-06,https://hcservices.ecourts.gov.in/hcservices/2006-07 and 2008-09. By the order impugned herein, the Tribunal set aside the orders of the Commissioner of Income-tax (Appeals) and remitted the matter to him to dispose of theappeals on merits, after giving effective opportunity of beingheard to the respondent / assessee. Further, the Tribunaldisposed of the stay petitions filed in the appeals subject tocondition that the respondent / assessee should pay Rs.30lakhs for the assessment year 2005-06, Rs.5 lakhs for theassessment year 2006-07 and Rs.15 lakhs for the assessmentyear 2008-09 totaling to Rs.50 lakhs to the credit of theCentral Government on or before 27.03.2012. 2.The learned senior standing counsel appearing for theappellant submitted that during the pendency of the appeals,the respondent / assessee had opted for Vivad Se VishwasScheme for the assessment years in question and Form 3 hadalso been issued to them for making payment. However, therespondent/ assessee had not made any payment. In view of thesame, the CIT(A) had passed orders on 19.02.2020 in theappeals filed by the respondent / assessee dismissing the samefor all the assessment years. Hence, nothing survives foradjudication in these appeals. The learned senior standingcounsel has also filed a memo dated 21.02.2020 to that effect. 3.Recording the submissions and the memo so filed on theside of the appellant, these tax case appeals are dismissed asinfructuous. No costs. Sd/- Assistant Registrar(CS VIII) //True Copy// Sub Assistant Registrar kasTo 1.The Commissioner of Income Tax Chennai III1021, M.G.RoadChennai 600 034 2.The Income Tax Appellate Tribunal, Chennai, “D” Bench. 3. The Deputy Commissioner of Income Tax Company circle V(I), Chennai. 4.The Commissioner of Income Tax (Appeals-V),Chennai 34. +6 ccs to Mr.T.Ravikumar, Advocate Sr.NO. 11169 to 11174T.C.A.Nos.430 to 435 of 2012 NR(CO) A.SK(15/03/2022) https://hcservices.ecourts.gov.in/hcservices/