Commissioner of Income Tax Vs M/s.Adyar Ananda Bhavan — Income Tax | Madras HC (2025)

Commissioner of Income Tax Vs M/s.Adyar Ananda Bhavan — Income Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

T.C.(A)Nos.72 and 75 of 2023 allowed as settled under the Vivad Se Vishwas Scheme; T.C.(A) Nos.392 and 395 of 2023 dismissed as withdrawn; questions of law returned unanswered; no costs.

Ratio / Principle

Because the assessee had remitted the outstanding tax and settled the matter under the on-going Vivad Se Vishwas Scheme and did not pursue its own appeals (T.C.(A) Nos.392 and 395 of 2023), the Court held that T.C.(A) Nos.72 and 75 of 2023 (revenue appeals) were liable to be allowed, and allowed them.

Key takeaways

The Court expressly made clear that the questions of law in these appeals were not adjudicated by it, in light of the peculiar settlement facts, and were returned unanswered.ratio¶31
Final disposal: T.C.(A)Nos.72 and 75 of 2023 allowed as settled under the Vivad Se Vishwas Scheme; T.C.(A) Nos.392 and 395 of 2023 dismissed as withdrawn; no costs.ratio¶34

Detailed headnote1 paragraphs

Madras High Court, common judgment dated 22.04.2025 (Dr. Justice Anita Sumanth delivering, bench joined by Mr. Justice C. Kumarappan) in TC(A) Nos.72 & 75 of 2023 (revenue) and T.C.(A) Nos.392 & 395 of 2023 (assessee), appeals under Section 260A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal, Madras 'D' Bench dated 08.12.2021 in ITA Nos.402 and 403 of 2021, relating to assessment years 2018-19 and 2019-20 per the judgment body (prayers print AY 2019-2020). Although the assessee had succeeded in its appeals before this Court, it remitted the outstanding tax as computed pursuant to the order of the Commissioner of Income Tax (Appeals) and settled the matter under the on-going Vivad Se Vishwas Scheme, withdrawing T.C.(A) Nos.392 and 395 of 2023. Accordingly, the revenue's appeals TC(A) Nos.72 and 75 of 2023 were allowed as settled under the Scheme, with the Court expressly stating that the questions of law were not adjudicated and were returned unanswered; the assessee's appeals were dismissed as withdrawn; no costs. Neutral citation: 2025:MHC:1064.

2025:MHC:1064

TC(A) Nos.72 & 75 of 2023

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2025

CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN

TC(A) Nos.72 & 75 of 2023

Commissioner of Income Tax Chennai

.. Appellant in TC(A)Nos.72 and 75 of 2025

vs

M/s.Adyar Ananda Bhavan Sweets India Pvt. Ltd., No.9, Shasthri Nagar, M.G.Road, Besant Nagar, Chennai-600 029. PAN: AAICA 3787F

.. Respondent in TC(A)Nos.72 and 75 of 2025 Appellant in T.C.(A) Nos.392 and 395 of

2025

The Assistant Commissioner of Income Tax Central Circle 3(4) No.121, Nungambakkam High Road, Income Tax Department, Chennai.

.. Respondent in T.C.(A) Nos.392 &395 of 2025

Prayer in TC(A)Nos.72 and 392 of 2023 : Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Madras 'D' Bench, in ITA No.402/Chny/2021 for the Assessment Year 2019-2020, dated 08.12.2021.

Prayer in TC(A)Nos.75 and 395 of 2023: Appeal filed under Section

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TC(A) Nos.72 & 75 of 2023

260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Madras 'D' Bench, in ITA No.403/Chny/2021 for the Assessment Year 2019-2020, dated 08.12.2021.

(In both TC(A)s) For Appellant : Mr.Karthik Ranganathan Senior Standing Counsel

For Respondent : Mr.S.Sridhar

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J)

Challenging the order of the Income Tax Appellate Tribunal dated 08.12.2021 passed in ITA.Nos.402 and 403 of 2021, the revenue has filed TC(A) Nos.72 and 75 of 2023 and the assessee has filed TC(A) Nos.392 and 395 of 2023 relating to assessment years 2018-19 and 201920.

The assessee, however, despite being successful in the second appeal, has chosen to remit the outstanding tax as computed pursuant to the order of the Commissioner of Income Tax (Appeals) and settled the matter under the on-going Vivad Se Vishwas Scheme. Hence, the learned counsel for the assessee states that the assesse does not pursue T.C.(A) Nos.392 and 395 of 2023.

In light of the same, T.C.(A) Nos.72 and 75 of 2023 are liable to be allowed and we do so. We, however, make it clear that the questions

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TC(A) Nos.72 & 75 of 2023

of law have not been adjudicated by us in light of the peculiar facts as

stated aforesaid and are returned unanswered.

T.C.(A)Nos.72 and 75 of 2023 are allowed as settled under

Vivad Se Vishwas Scheme and T.C.(A) Nos.392 and 395 of 2023 are dismissed as withdrawn. No costs.

[A.S.M., J] [C.K., J] 22.04.2025

Index:No Speaking Order Neutral Citation:Yes sl

To The Assistant Commissioner of Income Tax Central Circle 3(4) No.121, Nungambakkam High Road, Income Tax Department, Chennai.

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TC(A) Nos.72 & 75 of 2023

Dr.ANITA SUMANTH,J. AND C.KUMARAPPAN,J.

sl

TC(A) Nos.72 & 75 of 2023 and T.C.(A)Nos.392 and 395 of 2023

22.04.2025

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