P.Govindan v. Appellate Tribunal For Foreign

2024:MHC:3199

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 28.08.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN & MP.No.1 of 2008 P.Govindan ... Appellant Vs

1. Appellate Tribunal for Foreign Exchange, Janpath Bhavan, 4th Floor, "B" Wing, Janpath, New Delhi - 110 001.

2. Special Director, Appeals, (FEMA 1999) Commissioner of Income Tax, (CIT VIII) Room No.183, First Floor, I.P.Estate, Central Revenue Building I T O, New Delhi.

3. Deputy Director, Enforcement Directorate, 26, Haddows Road, 3rd Floor, Sastri Bhavan, Chennai - 600 006.

... Respondents PRAYER: APPEAL filed under Section 35 of the Foreign Exchange Management Act 1999 against revision in Order dated 06.05.2008 passed in Appeal No.96 of 2006 on the file of the Appellate Tribunal for Foreign Exchange, New Delhi.

For Appellant : Mr.B.Kumar Page No.1/4

Senior Counsel for Mr.S.Ramachandran For Respondents : Mr.M.Shashvath Vel Ayyadurai - R2 and R3 for Mr.Rajnish Pathiyil Senior Panel Counsel Tribunal - R1

J U D G M E N T

(Judgment of the Court was delivered by Dr.ANITA SUMANTH,J.) Mr.B.Kumar, learned Senior Counsel appearing on behalf of Mr.S.Ramachandran, learned counsel on record for the appellant would state that no substantial question of law arises in this appeal and thus, there is no need for the appellant to pursue the appeal. In any event, he also reports no instructions.

2. Mr.S.Ramachandran, learned counsel makes an endorsement to this effect, recording which, this Civil Miscellaneous Appeal and the connected Miscellaneous Petition are dismissed as not pursued. No costs. (A.S.M.,J) (G.A.M.,J) 28.08.2024 Index:Yes/No Speaking order sl Page No.2/4

To

1. Appellate Tribunal for Foreign Exchange, Janpath Bhavan, 4th Floor, "B" Wing, Janpath, New Delhi - 110 001.

2. Special Director, Appeals, (FEMA 1999) Commissioner of Income Tax, (CIT VIII) Room No.183, First Floor, I.P.Estate, Central Revenue Building I T O, New Delhi.

3. Deputy Director, Enforcement Directorate, 26, Haddows Road, 3rd Floor, Sastri Bhavan, Chennai - 600 006.

Page No.3/4

DR. ANITA SUMANTH,J.

and MR. G.ARUL MURUGAN,J.

sl & MP.No.1 of 2008 28.08.2024 Page No.4/4