The Commissioner Of Income Tax, Central Iv, Chennai-34 v. M/S.vellore Institute Of Technology,Vellore-1

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 06.7.2020 THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM TAX CASE APPEAL NOS.132 TO 134 OF 2016 & CMP.NOS.1958 & 1959 OF2016 The Commissioner of Income Tax, Central IV, Chennai-34 ...Appellant in all Cases Vs M/s.Vellore Institute of Technology,Vellore-1. ...Respondent in all Cases APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 05.6.2015 made in S.P.Nos.348 to350/2015 in respectively in ITA.Nos.294 to 296/Mds/2014 on thefile of the Income Tax Appellate Tribunal, Chennai 'B' Bench forthe assessment years 2002-03 to 2004-05 respectively against theorder passes by the Assistant Commissioner of Income Tax,Central Circle I(1), Chennai-34, dated 19.12.2014 inPAN.AAATN0569M. We have heard Mr.T.R.Senthilkumar, learned Senior StandingCounsel assisted by Ms.K.G.Usharani, learned Standing Counselappearing for the appellant – Revenue and Ms.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 05.6.2015 made in S.P.Nos.348 to https://hcservices.ecourts.gov.in/hcservices/ 350/2015 in respectively in ITA.Nos.294 to 296/Mds/2014 on thefile of the Income Tax Appellate Tribunal, Chennai 'B' Bench(for brevity, the Tribunal) for the assessment years 2002-03 to2004-05. 3. The Revenue filed these appeals by raising the followingsubstantial question of law :“Whether, on the facts and in thecircumstances of the case, the AppellateTribunal is correct in extending interimorder of stay beyond statutory period of 365days as prescribed under Third Proviso toSection 254(2A) of the Income Tax Act?” 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 question of law raised, would not arise, as theissue has become academic. 7. Accordingly, the above tax case appeals are dismissed asinfructuous and the substantial question of law is left open. Nocosts. Consequently, the connected CMPs are also dismissed. RS To //True Copy// Sub Assistant Registrar 1.The Income Tax Appellate Tribunal, Chennai 'B' Bench,Chennai.2.The Commissioner of Income Tax Central IV, Chennai-34.3.The Assistant Commissioner of Income Tax, Central Circle-I(1), Chennai-34. BR(CO)KKV/18/08/2020 https://hcservices.ecourts.gov.in/hcservices/