Wa/1110/2021 Of Joint Commissioner Of Income Tax v. M/S. Bgr Boilers Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HON'BLE MR.JUSTICE M. DURAISWAMYANDTHE HON'BLE MRS.JUSTICE R.HEMALATHA W.A.No.1110 of 2021and C.M.P.No.7005 of 2021 1.The Joint Commissioner of Income Tax, Transfer Pricing Officer – 2, Room No.511, 5[th] Floor, Tower – 1, BSNL Building, No.16, Greams Road, Chennai – 600 006. 2.The Assistant Commissioner of Income Tax, Corporate Circle – 1(2), 6[th] Floor, Wanaparthy Block, Aayakar Bhawan, Nungambakkam, Chennai – 600 034. ... Appellants/ Respondents M/s.BGR Boilers Pvt. Ltd.,rep by Authorized Signatory R.N.S.Tomar,443, Guna Building, Anna Salai,Teynampet, Chennai – 600 018. ... Respondent/ Petitioner Appeal filed under Clause 15 of Letters of Patent againstthe final order passed on 07.09.2020 in W.P.No.35485 of 2019. PRAYER in W.P.No.35485 of 2019:-Petition filed under Article226 of the constitution of India praying for the issuance ofwrit of certiorari calling for the records on the file of firstRespondentinpassingtheimpugnedOrderNo.ITBA/TPO/F/92CA3/2019-2020/1019692338(1) for the AssessmentYear 2016-2017 under section 92CA(3) of the Income tax Act 1961Dated 01/11/2019, quash the same as illegal arbitrary and devoidof merit. For Appellants : Mr.Prabhu Mukunth ArunkumarFor Respondent : Mr.N.V.Balaji J U D G M E N T (Order of the Court was delivered by M.DURAISWAMY, J.) The appeal filed by the Department under Clause 15 ofLetters of Patent is directed against the order dated 07.09.2020made in W.P.No.35485 of 2019. 2.We have heard Mr.Prabhu Mukunth Arunkumar, learnedcounsel for the appellant/Revenue and Mr.N.V.Balaji, learnedcounsel for the respondent/assessee. 3.The Government of India enacted the Direct Tax Vivad SeVishwas Act, 2020 (Act 3 of 2020) to provide for resolution ofdisputed tax and for matters connected therewith or incidentalthereto. The Act of the Parliament received the assent of thePresident on 17[th] March 2020 and published in the Gazette ofIndia on 17[th] March 2020. 4.The learned counsel for the respondent/assessee submittedthat the respondent/assessee had availed Vivad Se Vishwas Schemeand that the Department had also issued Form – 3 on 15.03.2021. 5.In the light of the fact that the assessee has alreadyavailed the benefit under the Act, no useful purpose would beserved in keeping the appeal pending. At the same time,safeguarding the interest of the assessee in the event the orderto be passed by the Department under the Act is not in favour ofthe assessee. Accordingly, the Writ Appeal stands disposed of onthe ground that the assessee has already been issued with Form –3 and the Department shall process the application at theearliest in accordance with the said Act and communicate thedecision to the assessee at the earliest. As observed, theassessee is given liberty to restore the appeal in the event theultimate decision to be taken on the declaration filed by theassessee under Section 4 of the said Act is not in favour of theassessee. If such a prayer is made, the Registry shall entertainthe prayer without insisting upon any application to be filedfor condonation of delay in restoration of the appeal and onsuch request made by the assessee by filing a MiscellaneousPetition for Restoration, the Registry shall place such petitionbefore the Division Bench for orders. 6.With this observation, the Writ Appeal stands disposed ofwith the aforementioned liberty. No costs. Consequently, theconnected Miscellaneous Petition is closed. Sd/- Assistant Registrar VA //True Copy// Sub Assistant Registrar TO 6.With this observation, the Writ Appeal stands disposed ofwith the aforementioned liberty. No costs. Consequently, theconnected Miscellaneous Petition is closed. Sd/- Assistant Registrar VA //True Copy// Sub Assistant Registrar TO 1.Joint Commissioner of Income, Tax Transfer Pricing Officer-2,Room No 511,5th Floor Tower -I, BSNL Building No. 16, Tax Transfer Pricing Officer-2,Room No 511,5th Floor Tower -I, BSNL Building No. 16, Greams Road Chennai 600 006.2. Assistant Commissioner of Income Tax, Corporate Circle 1(2) 6th Floor, 2. Assistant Commissioner of Income Tax, Corporate Circle 1(2) 6th Floor, Wanaparthy Block,Aayakar Bhawan, Nungambakkam, Chennai 600 034. Nungambakkam, Chennai 600 034. +1cc to Mr.N.V.Balaji, Advocate, S.R.No. 27990 W.A.No.1110 of 2021and C.M.P.No.7005 of 2021 CP(CO)CT(14/07/2021)