S.Anandalakshmi v. Principal Commissioner of Income-tax 8, Chennai
[Citation -2020-LL-1013-78]

Citation 2020-LL-1013-78
Appellant Name S.Anandalakshmi
Respondent Name Principal Commissioner of Income-tax 8, Chennai
Court HIGH COURT OF MADRAS
Relevant Act Income-tax
Date of Order 13/10/2020
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags designated authority • declaration • vivad se vishwas scheme
Bot Summary: Whether under the facts and circumstances of the case the Tribunal was right in upholding the penalty levied by the assessing officer under section 271(1) of the Act 2. In terms of Section 3, where a declarant means a person, who files a declaration under Section 4 on or before the last date files a declaration to the designated authority in accordance with the provisions of Section 4 in respect of tax arrears notwithstanding anything contained in the Income Tax Act or any other law for the time being in force, the amount payable by the declarant shall be determined in terms of Section 3(a-c) thereunder. The filing of the declaration is as per Section 4 of the Act and the particulars to be furnished are also mentioned in the Sub Sections of Section 4. Section 5 of the Act deals with the time and manner of the payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of the Act deals with cases, where the Act 3 of 2020 will not be applicable. We are informed by the learned counsel for the appellant/assessee that the assessee has already filed the declaration under Section 4 of the Act on 07.09.2020 and the assesee is ready and willing to pay the tax since the intimation is received from the Department. As observed, the assessee is given liberty to restore this appeal in the event the ultimate decision to be taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee.


T.C.A.No.157 of 2020 IN HIGH COURT OF JUDICATURE AT MADRAS DATED : 13.10.2020 CORAM HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN T.C.A.No.157 of 2020 S.Anandalakshmi Appellant Versus Principal Commissioner of Income Tax 8, 121, Mahatma Gandhi Road, Chennai. Respondent Prayer:- Tax Case Appeal filed under Section 260-A of Income Tax Act, 1961, against order of Income Tax Appellate Tribunal, Madras 'C' Bench, Chennai dated 17.10.2017 made in I.T.A.No.1948/Mds/2016 relating to Assessment Year 2009-10. For Appellant : Mr.N.V.Balaji For Respondent : M/s.M.Swaminathan and M/s.V.Pushpa 1/6 http://www.judis.nic.in T.C.A.No.157 of 2020 JUDGMENT [Order of Court was made by T.S.SIVAGNANAM, J.] This appeal has been filed by assessee under Section 260 of Income Tax Act, 1961 ('the Act' for brevity), is directed against order dated 17.10.2017 passed by Income Tax Appellate Tribunal, Chennai, 'C' Bench ('the Tribunal' for brevity) in I.T.A.No.1948/Mds/2016 for Assessment Year 2009-10. appeal has been filed, raising following Substantial Question of Law for consideration: 1. Whether under facts and circumstances of case Tribunal was right in upholding penalty levied by assessing officer under section 271(1) (c) of Act? 2. We have heard Mr.N.V.Balaji, learned counsel appearing for appellant/assessee and Mr.M.Swaminathan and M/s.V.Pushpa, learned Junior Standing counsel for respondent/Revenue. 3. It may not be necessary for this Court to decide Substantial Question of Law framed for consideration on account of certain subsequent developments. Government of India enacted Direct Tax Vivad Se 2/6 http://www.judis.nic.in T.C.A.No.157 of 2020 Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. Act of Parliament received assent of President on 17th March 2020 and published in Gazette of India on 17th March 2020. 4. In terms of said Act, assessee has been given option to put end to tax disputes, which may be pending at different levels either before First Appellate Authority or before Tribunal or before High Court or before Hon'ble Supreme Court of India. Under Section 2(j) disputed tax has been defined. In terms of Section 3, where declarant means person, who files declaration under Section 4 on or before last date files declaration to designated authority in accordance with provisions of Section 4 in respect of tax arrears, then, notwithstanding anything contained in Income Tax Act or any other law for time being in force, amount payable by declarant shall be determined in terms of Section 3(a-c) thereunder. 5. First Proviso to Section 3 states that in case, where Appeal or Writ Petition or Special Leave Petition is filed by Income Tax 3/6 http://www.judis.nic.in T.C.A.No.157 of 2020 authority on any issue before Appellate Forum, amount payable shall be one-half of amount in table stipulated in Section 3 calculated on such issue, in such manner as may be prescribed. second proviso deals with cases, where matter is before Commissioner (Appeals) or before Dispute Resolution Panel. third proviso deals with cases, where issue is pending before Income Tax Appellate Tribunal. filing of declaration is as per Section 4 of Act and particulars to be furnished are also mentioned in Sub Sections of Section 4. Section 5 of Act deals with time and manner of payment and Section 6 deals with Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases. Section 9 of Act deals with cases, where Act 3 of 2020 will not be applicable. 6. We are informed by learned counsel for appellant/assessee that assessee has already filed declaration under Section 4 of Act on 07.09.2020 and assesee is ready and willing to pay tax since intimation is received from Department. 7. In light of fact that assessee has already availed 4/6 http://www.judis.nic.in T.C.A.No.157 of 2020 benefit under Act, no useful purpose would be served in keeping this appeal pending. At same time, safeguarding interest of assessee in event order to be passed by Department under Act is not in favour of assessee. Accordingly, Tax Case Appeal stands disposed of on ground that assessee has already filed declaration and Department shall process application at earliest in accordance with said Act and communicate decision to assessee at earliest. As observed, assessee is given liberty to restore this appeal in event ultimate decision to be taken on declaration filed by assessee under Section 4 of said Act is not in favour of assessee. If such prayer is made, Registry shall entertain prayer without insisting upon any application to be filed for condonation of delay in restoration of appeal and on such request made by assessee by filing Miscellaneous Petition for Restoration, Registry shall place such petition before Division Bench for orders. 5/6 http://www.judis.nic.in T.C.A.No.157 of 2020 T.S.SIVAGNANAM, J. AND V.BHAVANI SUBBAROYAN, J. Kak 8. With this observation, Tax Case Appeal stands disposed of with aforementioned liberty and Consequently, Substantial Question of Law is left open. No costs. (T.S.S.,J) (V.B.S.,J) 13.10.2020 Kak Index: Yes / No Internet: Yes / No Speaking Order/Non-Speaking Order To Income Tax Appellate Tribunal, 'C' Bench, Chennai. T.C.A.No.157 of 2020 6/6 http://www.judis.nic.in S.Anandalakshmi v. Principal Commissioner of Income-tax 8, Chennai
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