The High Court dismissed two Tax Case Appeals filed under Section 260A of the Income Tax Act as infructuous. The court held that subsequent recalls and final orders passed by the Tribunal rendered the appeals without cause.
Both Tax Case Appeals are dismissed as infructuous. No costs. Connected Miscellaneous Petition closed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 22.01.2021
CORAM:
THE HON'BLE MR. JUSTICE M.DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI
T.C.A.Nos. 1335 & 1336 of 2010 and
M.P.1 of 2010 in T.C.A.No.1336 of 2010
Commissioner of Income Tax 1, Chennai. ...Appellant/Appellant in both TCAs
v.
M/s. Tamil Nadu Urban Finance and Infrastructure Development Corporation Ltd., No.460/102, Anna Salai, Nandanam, Chennai - 600 035.
...Respondent/Respondent in both TCAs
T.C.A. No. 1335/2010 : Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai “D” Bench, dated 03.06.2010 in ITA.No.79/Mds/2010 for the Assessment Year 2005-06 and this appeal preferred against the Commissioner of Income Tax (Appeals) III 121, Mahatma Gandhi Road, Chennai 34 order dated 30.10.2009 made in ITA452/07-08/AIII for the Assessment Year 2005-2006(TCA 1335/2010) and against the Assistant Commissioner of Income Tax, Company Circle III(1) Chennai order dated 29.11.2007 made in GIR NO/PAN AAACT1259R/31023-T for the Assessment year 2005-2006.
T.C.A. No. 1335/2010 : Appeal preferred under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai “D” Bench, dated 03.06.2010 in ITA.No.80/Mds/2010 for the Assessment Year 2006-07 and this appeal preferred against the Commissioner of Income Tax (Appeals) III 121, Mahatma Gandhi Road, Chennai 34 order dated 30.10.2009 made in ITA163/08-09/AIII for the Assessment Year 2006-2007 and against the Assistant Commissioner of Income Tax, Company Circle III(1) Chennai-34 order dated 28.11.2008 made in GIR NO/PAN AAACT1259R/31023-T for the Assessment year 2006-2007.
For Appellant : Mr. M. Swaminathan, Senior Standing Counsel
For Respondent : Mr. G.Baskar
COMMON JUDGMENT
(Judgment was delivered by M.DURAISWAMY, J.)
We have heard Mr. M. Swaminathan, learned Senior Standing Counsel for the appellant/Revenue and Mr. G.Baskar, learned counsel for the respondent.
2.Mr. M. Swaminathan, learned Senior Standing Counsel appearing for the appellant/Revenue submitted that the Tribunal had passed the order on 03.06.2010 in ITA.Nos.79/Mds/2010 & 80/Mds/2010 and subsequently, the appellant/Revenue filed Miscellaneous Petitions in M.P.Nos. 146/Mds/2011 and 147/Mds/2011 and the Tribunal, by order dated 26.08.2011, recalled the earlier order and subsequently, final order was also passed on 11.09.2012. In these circumstances, the learned Senior Standing Counsel for the appellant/Revenue submitted that both the appeals have become infructuous.
3.Recording the submissions made by Mr. M. Swaminathan,
learned Senior Standing Counsel for the appellant/Revenue
the above Tax Case Appeals are dismissed as infructuous. No
costs. Consequently, the connected Miscellaneous Petition
is closed.
-s/d-
Assistant Registrar(CS-IX)
True Copy
Sub-Assistant Registrar
Rj
To
1.The Income Tax Appellate Tribunal,
Chennai, ''D'' Bench
2.The Commissioner of Income Tax Appeals (III)
No.121, Mahatma Gandhi Road, Chennai 34.
3.The Assistant Commissioner of Income Tax,
Company Circle-III(1), Chennai 34.
+1cc to M/s.G.Baskar, Advocate, SR.No.3868
T.C.A.Nos. 1335 & 1336 of 2010 and M.P.1 of 2010 in T.C.A.No.1336 of 2010
KJ(CO) KKV/10/03/2021
1 issue framed by the court
Whether the Tax Case Appeals filed under Section 260A of the Income Tax Act are maintainable after the Tribunal recalled its earlier order and passed a final order later, rendering the appeals infruct
Commissioner of Income Tax 1, Chennai
M/s. Tamil Nadu Urban Finance and Infrastructure Development Corporation Ltd.
M. Duraiswamy
T. V. Thamilselvi
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
