TCA.Nos.192 to 197 of 2016 In High Court of Judicature at Madras Dated : 06.7.2020 Coram : Honourable Mr.Justice T.S.SIVAGNANAM and Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal Nos.192 to 197 of 2016 Commissioner of Income Tax, Central IV, Chennai-34 ...Appellant Vs M/s.Vellore Institute of Technology, Vellore-1. ...Respondent APPEALS under Section 260A of Income Tax Act, 1961 against common order dated 10.3.2015 made in S.P.Nos.119 to 121 and MP.Nos.22 to 24/Mds/2015 in S.P.Nos.459 to 461/Mds/2014 respectively in ITA.Nos.294 to 296/Mds/2014 and ITA.Nos.294 to 296/Mds/2014 on file of Income Tax Appellate Tribunal, Chennai 'B' Bench for assessment years 2002-03 to 2004-05 respectively. For Appellant: Mr.T.R.Senthilkumar, SSC assisted by Ms.K.G.Usharani, SC For Respondent: Ms.J.Srividhya COMMON JUDGMENT (Judgment was delivered by T.S.Sivagnanam,J) 1/5 http://www.judis.nic.in TCA.Nos.192 to 197 of 2016 We have heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel assisted by Ms.K.G.Usharani, learned Standing Counsel appearing for appellant Revenue and Ms.J.Srividhya, learned counsel appearing for respondent. 2. These appeals, filed by Revenue under Section 260A of Income Tax Act, 1961 (for short, Act) are directed against common order dated 10.3.2015 made in S.P.Nos.119 to 121 and MP.Nos.22 to 24/ Mds/2015 in S.P.Nos.459 to 461/Mds/2014 respectively in ITA.Nos.294 to 296/Mds/2014 and ITA.Nos.294 to 296/Mds/2014 on file of Income Tax Appellate Tribunal, Chennai 'B' Bench (for brevity, Tribunal) for assessment years 2002-03 to 2004-05. 3. appeals have been admitted on 29.2.2016 on following substantial questions of law : TCA.Nos.192 to 194 of 2016 : "Whether on facts and in circumstances of case, Appellate Tribunal is correct in extending interim order of stay beyond statutory period of 365 days as prescribed under Third Proviso to Section 254(2A) of Income Tax Act ?" And TCA.Nos.195 to 197 of 2016 : "Whether on facts and in 2/5 http://www.judis.nic.in TCA.Nos.192 to 197 of 2016 circumstances of case, Appellate Tribunal is correct in taking up case for hearing when main issue is pending before Special Bench of Income Tax Appellate Tribunal at Hyderabad ? 4. learned Senior Standing Counsel appearing for Revenue submits that main appeals themselves had already been disposed of by Tribunal and hence, these appeals filed by Revenue are not pressed. 5. said submission of learned Senior Standing Counsel is recorded. 6. In view of subsequent development, which took place during pendency of these appeals, necessity to decide substantial questions of law framed for consideration would not arise, as issues have become academic. 7. Accordingly, above tax case appeals are dismissed as infructuous and substantial questions of law are left open. No costs. 06.7.2020 To Income Tax Appellate Tribunal, Chennai 'B' Bench. 3/5 http://www.judis.nic.in TCA.Nos.192 to 197 of 2016 RS 4/5 http://www.judis.nic.in TCA.Nos.192 to 197 of 2016 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J RS TCA.Nos.192 to 197 of 2016 06.7.2020 5/5 http://www.judis.nic.in Commissioner of Income-tax, Central IV, Chennai v. Vellore Institute of Technology