Disposed

Commissioner of Income Tax v. Shri Habib Abdul Latif

Madras HC7 Dec 2020TCA/484/2019

Case brief

AI extract

What is this about?

The High Court disposed of the tax case appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961. Due to the respondent filing a declaration under the Direct Tax Vivad Se Vishwas Scheme, the court ac knowledged the scheme and granted liberty to restore the appeal if the decision on the declaration was unfavorable. The substantial legal questions were left open.

What did the court decide?

The appeal stood disposed of with liberty to restore if the Vivad Se Vishwas decision was unfavorable; substantial questions of law left open.

Commissioner of Income Tax Vs Shri Habib Abdul Latif — Income Tax | Madras HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 07.12.2020

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CORAM

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THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM

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and

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THE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN

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Tax Case Appeal No.484 of 2019

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The Commissioner of Income Tax, Non Corporate Circle-10, Chennai.

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...Appellant

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Vs Shri Habib Abdul Latif ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 25.2.2019 passed by the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai made in I.T.A.No.3207/Chny/2017 for the assessment year 2014-15 against the order date 31.10.2017 passed by the Commissioner of IncomeTax (Appeals)-12, Chennai made in ITA No.155/CIT(A)-12/2016-17 for the Assessment year 2014-2015 and against Assessment order 30.12.2016 passed by the Assistant-Commissioner of Income Tax, Non corporate Circle-10(1), Chenna made in PAN No.ASBPS36311 for the Assessment Year 2014-15.

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For Appellant: Mr.M.Swaminathan, SSC assisted by Mrs.V.Pushpa, Senior Counsel For Respondent: Mr.G.Baskar Judgment was delivered by T.S.SIVAGNANAM,J This appeal has been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the order dated 25.2.2019 made in I.T.A.No.3207/Chny/2017 on the file of the Income Tax Appellate Tribunal, Chennai, 'B' Bench ('the Tribunal' for brevity) for the assessment year 2014-15.

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The above appeal was admitted on 19.7.2019 on the following substantial questions of law :

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“i. Whether, on the facs and in the circumstances of the case and in law, the Income Tax Appellate Tribunal was right in allowing the expenditure when the assessee has not proved the genuineness of the expenses before any of the lower authorities

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https://hcservices.ecourts.gov.in/hcservices/

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? and

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ii. Whether, on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal erred in allowing the appeal of the assessee when the onus was on the assessee to prove beyond doubt that the expenses claimed was genuine?”

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We have heard Mr.M.Swaminathan, learned Senior Standing Counsel assisted by Mrs.V.Pushpa, learned Standing Counsel appearing for the appellant/Revenue and Mr.G.Baskar, learned counsel appearing for the respondent/assessee.

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The learned counsel on behalf of the respondent/assessee submits that the assessee already filed the declaration/undertaking under the Vivad Se Vishwas Scheme on 13.8.2020 and is awaiting orders to be passed in Form No.3.

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In the light of the subsequent event, the Competent Authority shall process the application/declaration in accordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as expeditiously as possible. The assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration to be filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeal and on such request made by the assessee by filing a miscellaneous petition for restoration, the Registry shall place such petition before the appropriate Division Bench for orders.

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The tax case appeal stands disposed of with the aforementioned liberty. Consequently, the substantial questions of law are left open. No costs.

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Sd/Assistant Registrar(CS)

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//True Copy//

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Sub Assistant Registrar

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1 The Income Tax Appellate Tribunal, 'B' Bench, Chennai.

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https://hcservices.ecourts.gov.in/hcservices/

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2 The Commissioner of Income Tax (Appeals)-12, Chennai.

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+1cc to Mr.G.Baskar Advocate SR.NO.39370

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+1cc to Mr.M.Swaminathan Advocate SR.NO.39488

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TCA.No.484 of 2019

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SDR 19/12/2020

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https://hcservices.ecourts.gov.in/hcservices/

Commissioner of Income Tax v. Shri Habib Abdul Latif

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax v. Shri Habib Abdul Latif

Case brief

What is this about?

What did the court decide?

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