Appeal filed under Section 260A of the Income Tax Act disposed without deciding substantial questions of law on the ground that the assessee had already filed a declaration under the Direct Tax Vivad Se Vishwas Act, 2020.
Tax Case Appeal disposed; liberty to restore appeal if declaration under Direct Tax Vivad Se Vishwas Act yields unfavorable decision.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.01.2021
CORAM
THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI
Tax Case Appeal No.855 of 2017
N.Easwaran ... Appellant Vs. Commissioner of Income Tax, Coimbatore. ... Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chennai "A" Bench, dated 26.10.2016 passed in I.T.A.No.2117/Mds/2016 and against the order passed by the Commissioner of Income Tax(Appeals)-3, Coimbatore, dt.29/04/2016 made in IT Appeal No.94/15-16 and against the order passed by the Income Tax Officer, Ward2(2), Tirupur dt.27/03/2015 made in PAN/GIR.No.AAGPE4276L for Assessment year 2012-13.
For Appellant : Mr.Kumar, for Mr.T.N.Seetharaman
For Respondent: Ms.K.G.Usha Rani, Standing Counsel, for Mr.T.R.Senthil Kumar, Standing Counsel
This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 26.10.2016 passed by the Income Tax Appellate Tribunal, Chennai “A” Bench ('the Tribunal' for brevity) in I.T.A.No.2117/Mds/2016 for the Assessment Year 2012-13. The assessee has raised the following Substantial Question of Law for consideration:
“ 1) Whether the Appellate Tribunal is right in law in not following the binding judgment of the jurisdictional Madras High Court in CIT Vs.S.Khader Khan Son (2008) 300 ITR 157 (Mad) affirmed by the
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Supreme Court by order in CIT Vs. S.Khader Khan Son (2013) 352 ITR 480 (SC) and relying on judgments of other High Courts in a manner contrary to judicial propriety and discipline?
2)Whether the Appellate Tribunal is right in law in acting on the retracted confessional statement of the appellant, uncorroborated by tangible material, which has no evidentiary value and is also against the CBDT instructions on the subject?
3)Whether the Appellate Tribunal is right in law in reversing the fair and reasoned order of the Commissioner (Appeals) fixing the income with reference to comparable cases and restoring the Assessing Officer's order adopting exaggerated rate of profit?”
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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 Division Bench for orders.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
va
To
1.Income Tax Appellate Tribunal,
Chennai "A" Bench
2.Commissioner of Income Tax,
Coimbatore.
3.The Commissioner of Income Tax(Appeals-3
Coimbatore.
4.The Income Tax Officer,
Ward 2(2)
Tirupur.
+1cc to Mr.T.R.Senthil Kumar, Advocate SR.3215
Tax Case Appeal No.855 of 2017
CB(04/02/2021)
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2 provisions across 2 enactments
N. Easwaran
Commissioner of Income Tax, Coimbatore
M. DURAISWAMY
T.V. THAMILSELVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
