Madras High CourtTCA/467/2013withdrawn dismissed

The Commissioner Of Income Tax v. Shri Ravikant Choudhary

2020-12-22Honourable Dr Justice Vineet Kothari,Honourable Mr Justice M.S. Ramesh2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.12.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE M.S.RAMESH Tax Case (Appeal) No.467 of 2013 The Commissioner of Income Tax, Chennai.

..Appellant .Vs.

Shri Ravikant Choudhary ..Respondent Tax Case (Appeal) filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 17.12.2012 made in ITA No.768/Mds/2012, against the order of the Commissioner of Income Tax (Appeals)-III, Chennai dated 12.01.2012 in ITA No.424/201011/A III for the assessment year 2008-2009 against PAN No.AAEPR7102C on the file of the Deputy Commissioner of Income Tax, Company Circle-I(1), chennai-34 For Appellant : Mr.T.Ravikumar Senior Standing Counsel assisted by Ms.V.Pushpa, Jr. Standing Counsel For Respondent : Mr.M.P.Senthilkumar

JUDGMENT

(Delivered by DR.VINEET KOTHARI,J) The learned counsel Mr.M.P.Senthilkumar appearing for the Respondent/Assessee submitted that the Assessee has availed the benefit under the Vivad Se Vishwas Scheme 2020 and final Form III has also been issued in favour of the Assessee and therefore, the Appeal filed by the Revenue deserves to be withdrawn.

2. The learned Senior Standing Counsel Mr.T.Ravikumar appearing for the Appellant/Revenue has no objection for the same. He also submits that the Assessee had expired on 27.5.2020 and his Legal Representatives may be taken on record. https://hcservices.ecourts.gov.in/hcservices/

3. Accordingly, the Tax Case Appeal is dismissed as withdrawn. The Legal Representatives of the deceased Assessee may be taken on record on appropriate Application being filed. No costs.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To

1. Income Tax Appellate Tribunal, 'A' Bench, Chennai.

2. The Commissioner of Income Tax, Chennai.

3. The Assistant Commissioner of Income Tax, Company Circle I(1), Chennai 600 34.

+1cc to Mr.M.P.Senthilkumar, Advocate, S.R.No.42792 +1cc to Mr.T.Ravikumar, Advocate, S.R.No.42459 T.C.(A) No.467 of 2013 rr ii (20/01/2021) https://hcservices.ecourts.gov.in/hcservices/