M/S.Tamilnadu Tourism Development Corporation Ltd. v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 10.01.2023 Coram:

THE HONOURABLE MR.JUSTICE S.VAIDYANATHAN and THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ T.C.A.Nos.12, 13, 14, 16 and 17 of 2023 and C.M.P.Nos.440, 447, 451 and 452 of 2023 -- M/s.Tamilnadu Tourism Development Corporation Ltd., 2, Walljah Road.

Chennai-600 002.

.. Appellant in all the appeals Vs.

The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034.

.. Respondent in all the appeals Tax Case Appeal No.12 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.391/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.13 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in 1 / 4

I.T.A.No.388/Mds/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.14 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.387/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.16 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.389/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

Tax Case Appeal No.17 of 2023 filed under Section 260-A of the Income Tax Act against the order dated 20.06.2019 passed in I.T.A.No.390/Chny/2019 on the file of the Income Tax Appellate Tribunal, "C"-Bench, Chennai.

For appellant : Mr.Subbaraya Aiyar Padmanabhan in all the appeals For respondent: M/s.V.Pushpa, Junior Standing Counsel in all the appeals COMMON JUDGMENT It is stated across the Bar that the relevant Form(s) had been filed by the appellants-assessees in terms of the Direct Tax Vivad Se Vishwas Act, 2020, in respect of the respective Assessment Years. Hence, nothing 2 / 4

survives for consideration in all these Tax Case Appeals. Accordingly, these Tax Case Appeals are disposed of, directing the respondent-Income Tax Officer to process the said Form(s) in accordance with the said Act and communicate the decision to the appellants-assessees at the earliest. There shall be no order as to costs. Consequently, miscellaneous petitions are closed.

(S.V.N., J) (M.S.Q., J) 10.01.2023 Speaking Order: Yes/no cs To

1. The Registrar, Income Tax Appellate Tribunal, "C" Bench, Chennai.

2. The Income Tax Officer, Corporate Ward-3(1), Chennai-600 034. 3 / 4

S.VAIDYANATHAN, J and MOHAMMED SHAFFIQ, J cs T.C.A.Nos.12, 13, 14, 16 and 17 of 2023 10.01.2023 4 / 4