The Commissioner Of Income Tax, Chennai v. M/S.hyundai Motor India Ltd., Irungattukottai, Sriperumbudur Taluk, Kanchipuram District

In the High Court of Judicature at Madras Dated : 06.7.2020 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.242 & 243 of 2015 The Commissioner of Income Tax, Chennai...Appellant/RespondentVs M/s.Hyundai Motor India Ltd.,Irungattukottai, SriperumbudurTaluk, Kanchipuram District....Respondent/Appellant APPEALS under Section 260A of the Income Tax Act, 1961against the common order dated 04.7.2014 made in S.P.Nos.184 and185 /Mds/2014 respectively in ITA.Nos.2157/Mds/2011 and2353/Mds/2012 on the file of the Income Tax Appellate Tribunal,Chennai 'B' Bench for the assessment years 2007-08 and 2008-09against the Assessment order dated 29.10.2012 made in GIR/PANo.AAACH2364M Assessment year 2008-09 on the file of the DeputyCommissioner of Income Tax Large Taxpayer Unit, Chennai, and thefile No.DRP/CHE/17/2012 order dated 31/08/2012 before theDispute Resolution Panel, Chennai and the file of DeputyCommissioner of Income Tax Large Taxpayer Unit, ChennaiAssessment order dated 31/10/2011 made in GIR/PA No.AAACh2634MAssessment Year 2007-08. For Appellant:Mr.T.Ravikumar, SSC &Mrs.R.Hemalatha, SSC For Respondent:Mr.R.Vijayaraghavan forM/s.Subbaraya Aiyer PadmanabhanCOMMON JUDGMENT (Judgment was delivered by T.S.Sivagnanam,J)We have heard Mr.T.Ravikumar and Mrs.R.Hemalatha learnedSenior Standing Counsel appearing for the appellant – Revenueand Mr.R. Vijayaraghavan, learned counsel appearing on behalf ofM/s.Subbaraya Aiyer Padmanabhan, learned counsel on record forthe respondent. https://hcservices.ecourts.gov.in/hcservices/ 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 04.7.2014 made in S.P.Nos.184 and185 /Mds/2014 respectively in ITA.Nos.2157/Mds/2011 and2353/Mds/2012 on the file of the Income Tax Appellate Tribunal,Chennai 'B' Bench (for brevity, the Tribunal) for the assessmentyears 2007-08 and 2008-09. 3. The appeal has been admitted on 22.6.2015 on the followingsubstantial questions of law : “i. Whether the Tribunal is right inholding that the assessee had cooperated inthe appeal proceedings and granted stay ofrecovery of tax for a further period of 90days or until disposal of the appeal,whichever is earlier, which is contrary tothe statutory provisions of Section 254(2A)of the Income Tax Act ? andii. Is not the finding of the Tribunalbad by granting stay of further period of 90days or until disposal of the appeal, whichis contrary to the statutory provisionenacted and against the intention of theLegislature ?” 4. The learned Senior Standing Counsel appearing for theRevenue submit that the main appeals themselves had already beendisposed of by the Tribunal. 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 closed leavingthe substantial questions of law framed for consideration to beagitated in any other proceedings, if the respondent – assesseeor any other assessee deems it appropriate. No costs. Sd/-Assistant Registrar(CO MDU) //True copy// RS Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'B' Bench. 2. The Deputy Commissioner of Income Tax, Large Tax Payer Unit, Chennai. Large Tax Payer Unit, Chennai. TCA.Nos.242 & 243 of 2015 RLD(CO)GMY(10/09/2020)