Commissioner Of Income Tax v. M/S.Adyar Ananda Bhavan,

2025:MHC:1064

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2025 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C. KUMARAPPAN Commissioner of Income Tax Chennai .. Appellant in TC(A)Nos.72 and 75 of 2025 vs M/s.Adyar Ananda Bhavan Sweets India Pvt. Ltd., No.9, Shasthri Nagar, M.G.Road, Besant Nagar, Chennai-600 029.

PAN: AAICA 3787F .. Respondent in TC(A)Nos.72 and 75 of 2025 Appellant in T.C.(A) Nos.392 and 395 of The Assistant Commissioner of Income Tax Central Circle 3(4) No.121, Nungambakkam High Road, Income Tax Department, Chennai.

.. Respondent in T.C.(A) Nos.392 &395 of 2025 Prayer in TC(A)Nos.72 and 392 of 2023 : Appeal filed under Section 260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Madras 'D' Bench, in ITA No.402/Chny/2021 for the Assessment Year 2019-2020, dated 08.12.2021.

Prayer in TC(A)Nos.75 and 395 of 2023: Appeal filed under Section 1/4

260A of the Income Tax Act, 1961 against the Order of the Income Tax Appellate Tribunal, Madras 'D' Bench, in ITA No.403/Chny/2021 for the Assessment Year 2019-2020, dated 08.12.2021.

(In both TC(A)s) For Appellant :

Mr.Karthik Ranganathan Senior Standing Counsel For Respondent :

Mr.S.Sridhar COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH.,J) Challenging the order of the Income Tax Appellate Tribunal dated 08.12.2021 passed in ITA.Nos.402 and 403 of 2021, the revenue has filed TC(A) Nos.72 and 75 of 2023 and the assessee has filed TC(A) Nos.392 and 395 of 2023 relating to assessment years 2018-19 and 201920.

2. The assessee, however, despite being successful in the second appeal, has chosen to remit the outstanding tax as computed pursuant to the order of the Commissioner of Income Tax (Appeals) and settled the matter under the on-going Vivad Se Vishwas Scheme. Hence, the learned counsel for the assessee states that the assesse does not pursue T.C.(A) Nos.392 and 395 of 2023.

3. In light of the same, T.C.(A) Nos.72 and 75 of 2023 are liable to be allowed and we do so. We, however, make it clear that the questions 2/4

of law have not been adjudicated by us in light of the peculiar facts as stated aforesaid and are returned unanswered.

4. T.C.(A)Nos.72 and 75 of 2023 are allowed as settled under Vivad Se Vishwas Scheme and T.C.(A) Nos.392 and 395 of 2023 are dismissed as withdrawn. No costs.

[A.S.M., J] [C.K., J] 22.04.2025 Index:No Speaking Order sl To The Assistant Commissioner of Income Tax Central Circle 3(4) No.121, Nungambakkam High Road, Income Tax Department, Chennai.

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Dr.ANITA SUMANTH,J.

AND C.KUMARAPPAN,J.

sl and T.C.(A)Nos.392 and 395 of 2023 22.04.2025 4/4