The Commissioner Of Income Tax, Non Corporate Circle-10, Chennai v. Shri Habib Abdul Latif

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 07.12.2020 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYANTax Case Appeal No.484 of 2019 The Commissioner of Income Tax, Non Corporate Circle-10, Chennai. ...Appellant Vs Shri Habib Abdul Latif...Respondent APPEAL under Section 260A of the Income Tax Act, 1961against the order dated 25.2.2019 passed by the Income TaxAppellate Tribunal, Madras 'B' Bench, Chennai made inI.T.A.No.3207/Chny/2017 for the assessment year 2014-15 againstthe order date 31.10.2017 passed by the Commissioner of Income-Tax (Appeals)-12, Chennai made in ITA No.155/CIT(A)-12/2016-17for the Assessment year 2014-2015 and against Assessment order30.12.2016 passed by the Assistant-Commissioner of Income Tax,Non corporate Circle-10(1), Chenna made in PAN No.ASBPS36311 forthe Assessment Year 2014-15. For Appellant: Mr.M.Swaminathan, SSC assisted byMrs.V.Pushpa, Senior CounselFor Respondent: Mr.G.Baskar Judgment was delivered by T.S.SIVAGNANAM,J This appeal has been filed by the Revenue under Section260A of the Income Tax Act, 1961 ('the Act' for brevity)challengingtheorderdated25.2.2019madeinI.T.A.No.3207/Chny/2017 on the file of the Income Tax AppellateTribunal, Chennai, 'B' Bench ('the Tribunal' for brevity) forthe assessment year 2014-15. 2. The above appeal was admitted on 19.7.2019 on thefollowing substantial questions of law :“i. Whether, on the facs and in thecircumstances of the case and in law, theIncome Tax Appellate Tribunal was right inallowing the expenditure when the assesseehas not proved the genuineness of theexpenses before any of the lower authorities https://hcservices.ecourts.gov.in/hcservices/ ? and ii. Whether, on the facts and in thecircumstances of the case and in law, theIncome Tax Appellate Tribunal erred inallowing the appeal of the assessee when theonus was on the assessee to prove beyonddoubt that the expenses claimed was genuine?” 3. We have heard Mr.M.Swaminathan, learned Senior StandingCounsel assisted by Mrs.V.Pushpa, learned Standing Counselappearing for the appellant/Revenue and Mr.G.Baskar, learnedcounsel appearing for the respondent/assessee. 4. The learned counsel on behalf of the respondent/assesseesubmitsthattheassesseealreadyfiledthedeclaration/undertaking under the Vivad Se Vishwas Scheme on13.8.2020 and is awaiting orders to be passed in Form No.3. 5. In the light of the subsequent event, the CompetentAuthority shall process the application/declaration inaccordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3of 2020) and pass appropriate orders as expeditiously aspossible. The assessee is given liberty to restore this appealin the event the ultimate decision to be taken on thedeclaration to be filed by the assessee under Section 4 of thesaid Act is not in favour of the assessee. If such a prayer ismade, the Registry shall entertain the prayer without insistingupon any application to be filed for condonation of delay inrestoration of the appeal and on such request made by theassessee by filing a miscellaneous petition for restoration, theRegistry shall place such petition before the appropriateDivision Bench for orders. 6. The tax case appeal stands disposed of with theaforementioned liberty. Consequently, the substantial questionsof law are left open. No costs. //True Copy// Sd/- Assistant Registrar(CS) To Sub Assistant Registrar 1 The Income Tax Appellate Tribunal, 'B' Bench, Chennai.'B' Bench, Chennai. 2 The Commissioner of Income Tax (Appeals)-12,Chennai. +1cc to Mr.G.Baskar Advocate SR.NO.39370 +1cc to Mr.M.Swaminathan Advocate SR.NO.39488 SDR 19/12/2020 TCA.No.484 of 2019