Madras High CourtTCA/147/2022withdrawn dismissed

Cognizant Tchnology Solutions (India) Pvt. Ltd v. Assistant Commissioner Of Income Tax

2023-09-20Honourable Mr Justice R. Mahadevan,Honourable Mr Justice Mohammed Shaffiq4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 20.09.2023

CORAM

THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ AND C.M.P.No.9192 of 2022 Cognizant Technology Solutions (India) Pvt. Ltd. 5/535, Old Mahabalipuram Road Okkiyam Thoraipakkam Chennai 600 096 .. Appellant Vs.

Assistant Commissioner of Income Tax LTU-1, Chennai (Present Jurisdiction) The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034 .. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order dated 27.05.2022 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022 in ITA.No.269/Chny/2022, for the AY 2017-18.

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For Appellant : Mr.Srinath Sridevan Senior Counsel for Mr.N.V.Balaji For Respondent : Mr.R.Sankara Narayanan Senior Counsel for Mr.A.P.Srinivas Standing Counsel

JUDGMENT

[Judgment of the court was delivered by R.MAHADEVAN, J.] This tax case appeal has been filed by the petitioner/assessee against the order dated 27.05.2022 passed by the Income Tax Appellate Tribunal, 'D' Bench, Chennai, in Stay Petition No.36/Chny/2022 in ITA.No. 269/Chny/2022, for the Assessment Year 2017-18.

2. The learned senior counsel for the appellant submitted that in view of the final order passed by the Income Tax Appellate Tribunal on 13.09.2023, nothing survives for further adjudication in the present appeal and therefore, this appeal may be dismissed as infructuous. The learned senior counsel has also made an endorsement in the case bundle to that effect.

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3. The learned Standing Counsel appearing for the respondent has also conceded the submission so made on the side of the appellant.

4. Recording the above, this Tax Case Appeal stands dismissed as infructuous. No costs. Connected miscellaneous petition is closed. [R.M.D., J.] [M.S.Q., J.] 20.09.2023 gya To 1.The Income Tax Appellate Tribunal, D Bench, Chennai.

2.The Assistant Commissioner of Income Tax Central Circle 1(1) 3rd Floor, Investigation Building No.46 (Old No.108), Mahatma Gandhi Road Nungambakkam, Chennai 600 034 3/4

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

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