Chinnammal vs. The Asst Commissioner Of

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.12.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE M.S.RAMESH

Tax Case (Appeal) Nos.105 to 108 of 2012

Vs.

Mrs.Chinnammal Appellant

The Assistant Commissioner of Income Tax (Exemptions) IV, Chennai 60034. Respondent

Tax Case (Appeals) filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'C' Bench, Chennai, dated 8.7.2011 made in ITA Nos.820 to 823/Mds/2010. Appeal against the order passed by the Commissioner of Income Tax, (Appeals)-XII, Chennai-600034 dated 30.03.2010 made in ITA No.30/2008-2009 for the Assessment year 1998-1999.

For Appellant : Mr.Mudit Bothra for Mr.R.Sivaraman

For Respondent : Mr.J.Narayanasamy, Senior Standing Counsel

COMMON JUDGMENT (Delivered by DR.VINEET KOTHARI,J)

Heard Mr.Mudit Bothra, learned counsel appearing for Mr.R.Sivaraman for the Appellant/Assessee. Mr.J.Narayanasamy, learned Senior Standing Counsel appears for the Respondent/Revenue.

2. The learned counsel for the Appellant/Assessee submitted that since the Assessee has availed the benefit under the Vivad Se Vishwas Scheme 2020 therefore, in terms of the Scheme, he may be permitted to withdraw the Tax Case Appeals with liberty to file Application for revival in case the Application seeking the benefit of the Scheme is rejected by the Department.

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3. The Tax Case Appeals are dismissed as withdrawn with the aforesaid liberty. No costs.

Sd/-

Assistant Registrar(CS-III)

//True Copy//

Sub Assistant Registrar

• To 1. Income Tax Appellate Tribunal, 'C' Bench, Chennai.
• 2. The Assistant Commissioner of Income Tax (Exemptions) IV, Chennai 60034.
• 3. The Commissioner of Income Tax, (Appeals)-XII, Chennai-600034.

LN(CO) rv(21/01/2021) T.C.(A) Nos.105 to 108 of 2012

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