The Commissioner of Income-tax, Central IV, Chennai v. Vellore Institute of Technology
[Citation -2020-LL-0706-30]

Citation 2020-LL-0706-30
Appellant Name The Commissioner of Income-tax, Central IV, Chennai
Respondent Name Vellore Institute of Technology
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 06/07/2020
Assessment Year 2002-03
Judgment View Judgment
Keyword Tags substantial question of law • statutory period • extension of stay
Bot Summary: Respondent APPEALS under Section 260A of the Income Tax Act, 1961 against the common order dated 05.6.2015 made in S.P.Nos. 294 to 296/Mds/2014 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench for the assessment years 2002-03 to 2004-05 respectively. These appeals, filed by the Revenue under Section 260A of the Income Tax Act, 1961, are directed against the common order dated 05.6.2015 made in S.P.Nos. 294 to 296/Mds/2014 on the file of the Income Tax Appellate Tribunal, Chennai 'B' Bench for the assessment years 2002-03 to 2004-05. The Revenue filed these appeals by raising the following substantial question of law : Whether, on the facts and in the circumstances of the case, the 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 the Income Tax Act 4. The learned Senior Standing Counsel appearing for the Revenue submits that the main appeals themselves had already been disposed of by the Tribunal and hence, these appeals filed by the Revenue are not pressed. Accordingly, the above tax case appeals are dismissed as infructuous and the substantial question of law is left open.


TCA.Nos.132 to 134 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.132 to 134 of 2016 & CMP.Nos.1958 & 1959 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 05.6.2015 made in S.P.Nos.348 to 350/2015 in respectively in 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) We have heard Mr.T.R.Senthilkumar, learned Senior Standing Counsel 1/4 http://www.judis.nic.in TCA.Nos.132 to 134 of 2016 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 05.6.2015 made in S.P.Nos.348 to 350/2015 in respectively in 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. Revenue filed these appeals by raising following substantial question of law : 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? 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. 2/4 http://www.judis.nic.in TCA.Nos.132 to 134 of 2016 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 question of law raised, would not arise, as issue has become academic. 7. Accordingly, above tax case appeals are dismissed as infructuous and substantial question of law is left open. No costs. Consequently, connected CMPs are also dismissed. 06.7.2020 To Income Tax Appellate Tribunal, Chennai 'B' Bench. RS 3/4 http://www.judis.nic.in TCA.Nos.132 to 134 of 2016 T.S.SIVAGNANAM,J AND V.BHAVANI SUBBAROYAN,J RS TCA.Nos.132 to 134 of 2016 & CMP.Nos.1958 & 1959 of 2016 06.7.2020 4/4 http://www.judis.nic.in Commissioner of Income-tax, Central IV, Chennai v. Vellore Institute of Technology
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