The Income Tax Officer [I/C] Non-Corporate Ward 2(5) v. A.s.manjunath Sadasivam Legal Heir Of Late Pushparani Old

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 10.11.2020 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYANW.A.No.4225 of 2019 1.The Principal Commissioner of Income Tax Room No.701, VII Floor New Block, 121, Nungambakkam High Road Chennai – 600 034. Room No.701, VII Floor New Block, 121, Nungambakkam High Road Chennai – 600 034. 2.The Chief Commissioner of Income Tax – 1 121, Nungambakkam High Road Chennai – 600 034 3.The Income Tax Officer Non-Corporate Ward 2(5) 121, Nungambakkam High Road Chennai – 600 034.. AppellantsVersus A.S.Manjunath SadasivamLegal Heir of Late PushparaniOld No.23, New No.51,North Boag Road, T.Nagar,Chennai – 600 017... Respondent PRAYER:-Writ Appeal filed under Clause 15 of the Letter Patentsagainst the order dated 09.08.2019 passed in W.P.No.9146 of 2017on the file of this Court. WP.9146/2017 : Writ Petition praying to in the nature of a Writof Certiorari to to call for the records of the 3rd respondentin respect of the impugned order No.NC W2(5)/14-15 dated5.2.2015 and quash the same. For Appellants: M/s.Hema MuralikrishnanFor Respondent: Mr.V.S.JayakumarJUDGMENT[Order of the Court was made by T.S.SIVAGNANAM, J.] This appeal has been filed by the Revenue under Section15 of Letter Patents Act ('the Act' for brevity), against theorder passed by this Court in W.P.No.9146 of 2017 dated09.08.2019. https://hcservices.ecourts.gov.in/hcservices/ 2. We have heard M/s.Hema Muralikrishnan, learned counselappearing for the appellants/Revenue and Mr.V.S.Jayakumar,learned counsel for the respondent/assessee. 3. The Government of India enacted the Direct Tax VivadSe Vishwas Act, 2020 (Act 3 of 2020) to provide for resolutionof disputed tax and for matters connected therewith orincidental thereto. The Act of the Parliament received theassent of the President on 17[th] March 2020 and published in theGazette of India on 17[th] March 2020. 4. In terms of the said Act, the respondent / assesseehas been given an option to put an end to the tax disputes,which may be pending at different levels either before the FirstAppellate Authority or before the Tribunal or before the HighCourt or before the Hon'ble Supreme Court of India. UnderSection 2(j) “disputed tax” has been defined. In terms ofSection 3, where a declarant means a person, who files adeclaration under Section 4 on or before the last date files adeclaration to the designated authority in accordance with theprovisions of Section 4 in respect of tax arrears, then,notwithstanding anything contained in the Income Tax Act or anyother law for the time being in force, the amount payable by thedeclarant shall be determined in terms of Section 3(a-c)thereunder. 5. The First Proviso to Section 3 states that in case,where an Appeal or Writ Petition or Special Leave Petition isfiled by the Income Tax authority on any issue before theAppellate Forum, the amount payable shall be one-half of theamount in the table stipulated in Section 3 calculated on suchissue, in such a manner as may be prescribed. The second provisodeals with the cases, where the matter is before theCommissioner (Appeals) or before the Dispute Resolution Panel.The third proviso deals with cases, where the issue is pendingbefore the Income Tax Appellate Tribunal. The filing of thedeclaration is as per Section 4 of the Act and the particularsto be furnished are also mentioned in the Sub Sections ofSection 4. Section 5 of the Act deals with the time and mannerof the payment and Section 6 deals with Immunity from initiationof proceedings in respect of offence and imposition of penaltyin certain cases. Section 9 of the Act deals with cases, wherethe Act 3 of 2020 will not be applicable. 6. We are informed by the learned counsel for therespondent that the respondent / assessee has already filed thedeclaration under Section 4 of the Income Tax Act on 09.11.2020. 6. We are informed by the learned counsel for therespondent that the respondent / assessee has already filed thedeclaration under Section 4 of the Income Tax Act on 09.11.2020. 7. In the light of the fact that the respondent /assessee has already availed the benefit under the Act, no https://hcservices.ecourts.gov.in/hcservices/ useful purpose would be served in keeping this appeal pending.At the same time, safeguarding the interest of the respondent inthe event the order to be passed by the Department under theIncome Tax Act is not in favour of the respondent. Accordingly,the Writ Appeal stands disposed of on the ground that therespondent has already filed a declaration and the Departmentshall process the application at the earliest in accordance withthe said Act and communicate the decision to the respondent atthe earliest. As observed, the respondent / assessee is givenliberty to restore this appeal in the event the ultimatedecision to be taken on the declaration filed by the respondentunder Section 4 of the Income Tax Act is not in favour of therespondent. If such a prayer is made, the Registry shallentertain the prayer without insisting upon any application tobe filed for condonation of delay in restoration of the appealand on such request made by the respondent by filing aMiscellaneous Petition for Restoration, the Registry shall placesuch petition before the Division Bench for orders. 8. With this observation, the Writ Appeal stands disposedof with the aforementioned liberty. No costs. Sd/-Assistant Registrar //True Copy//Sub Assistant RegistrarKakTo1.The Principal Commissioner of Income Tax Room No.701, VII Floor New Block, 121, Nungambakkam High Road Chennai – 600 034. 2.The Chief Commissioner of Income Tax – 1 121, Nungambakkam High Road Chennai – 600 034 3.The Income Tax Officer Non-Corporate Ward 2(5) 121, Nungambakkam High Road Chennai – 600 034 MG(CO)GN(29/12/2020) W.A.No.4225 of 2019