Mangal Tirth Estates Limited v. The Assistant Commissioner of Income-tax Corporate Circle 4[1], Chennai
[Citation -2020-LL-0309-51]

Citation 2020-LL-0309-51
Appellant Name Mangal Tirth Estates Limited
Respondent Name The Assistant Commissioner of Income-tax Corporate Circle 4[1], Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 09/03/2020
Judgment View Judgment
Bot Summary: Respondent PRAYER:- Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, to set aside the order of the Income Tax Appellate Tribunal dated 27.03.2019 in ITA.No. 147 of 2020 M.SATHYANARAYANAN, J., AND ABDUL QUDDHOSE, J., AP remains for adjudication in this appeal. It is also pleaded by the learned counsel that in the event of the respondent/Revenue files an appeal against the order of recall dated 24.02.2020, it may be granted an opportunity to contest the same. Heard the learned counsel for the respondent/Revenue, who on instructions, would submit that as on date, no appeal is filed against the order of recall. In the considered opinion of the Court, as and when such an appeal is filed by the respondent/Revenue, it is always open to the appellant/assessee to defend the same. In the light of the said development, the present Tax Case Appeal is dismissed as infructuous subject to the above observation.


TCA.No.147 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED 09.03.2020 CORAM HONOURABLE MR. JUSTICE M. SATHYANARAYANAN AND HONOURABLE MR. JUSTICE ABDUL QUDDHOSE TCA.No.147 of 2020 M/s.Mangal Tirth Estates Limited 769, Spencer Plaza, Anna Salai Chennai 600002. Appellant Versus Assistant Commissioner of Income Tax Corporate Circle 4[1], Chennai. Respondent PRAYER:- Tax Case Appeal filed under Section 260-A of Income Tax Act, 1961, to set aside order of Income Tax Appellate Tribunal dated 27.03.2019 in ITA.No.1965/Chny/2018. For Appellant : Mr.N.V.Balaji For Respondent : Mr.Karthick Ranganathan for Mr.S.Rajesh JUDGMENT [Judgment of Court was delivered by M.SATHYANARAYANAN,J.,] (1)Learned counsel for appellant/assessee, on instructions, would submit that impugned order dated 27.03.2019 passed by Income Tax Appellate Tribunal [C Bench], Chennai, came to be recalled based on application filed by appellant/assessee and as such, nothing 1/2 http://www.judis.nic.in TCA.No.147 of 2020 M.SATHYANARAYANAN, J., AND ABDUL QUDDHOSE, J., AP remains for adjudication in this appeal. It is also pleaded by learned counsel that in event of respondent/Revenue files appeal against order of recall dated 24.02.2020, it may be granted opportunity to contest same. (2)Heard learned counsel for respondent/Revenue, who on instructions, would submit that as on date, no appeal is filed against order of recall. (3)In considered opinion of Court, as and when such appeal is filed by respondent/Revenue, it is always open to appellant/assessee to defend same. (4)In light of said development, present Tax Case Appeal is dismissed as infructuous subject to above observation. No costs. [M.S.N.,J] [A.Q., J] 09.03.2020 AP Internet : Yes To Assistant Commissioner of Income Tax Corporate Circle 4[1], Chennai. TCA.No.147 of 2020 2/2 http://www.judis.nic.in Mangal Tirth Estates Limited v. Assistant Commissioner of Income-tax Corporate Circle 4[1], Chennai
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