Deputy Commissioner Of Income Tax v. M/S. Avanish Plantations Pvt Ltd
CMP NO. 24563 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20-01-2025
CORAM
THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN CMP NO. 24563 of 2024 AND CMA SR NO. 141903 OF 2024 Deputy Commissioner Of Income Tax (Initiating Officer), (Benami Prohibition) Room No.2, Ground Floor, Income Tax Investigation Wing Building, 108, M.G. Road, Nungambakkam, Chennai 34.
Appellant(s) Vs M/s. Avanish Plantations Pvt Ltd R/o. No.75/1, First Floor, Railway Parallel Road, Kumara Park West, Bengalurur, Karnataka 560 020.
Respondent(s) CMA SR NO. 141903 of 2024 Deputy Commissioner Of Income Tax No.108 NH road, Nungambakkam Chennai Appellant(s) Vs M/s Avanish Plantations Pvt Ltd No.108 NH road, Nungambakkam Chennai Respondent(s) CMP NO. 24563 of 2024 & CMA SR NO. 141903 of 2024 For Appellant(s):
M/s.M. Sheela, Special Public Prosecutor For The Appellant. For Respondent(s):
CHENNAI
ORDER
(Order of the Court was made by the Hon'ble Anita Sumanth J.) The revenue has filed the Miscellaneous Petition seeking condonation of delay of 2 days in filing the Civil Miscellaneous Appeal. https://www.mhc.tn.gov.in/judis
2. Upon hearing the submissions of Mrs.Sheela, learned Special Public Prosecutor for the appellant, we see no reason to condone the delay, seeing as ultimately the revenue would seek withdrawal of the Civil Miscellaneous Appeal once admitted.
3. We have had occasion to consider other Civil Miscellaneous Appeals involving identical issues, where, relying on the judgment of the Supreme Court in Union of India & Another V. M/s.Ganpati Dealcom Pvt. Ltd. (Review Petition (Civil) No.359 of 2023 in Civil Appeal No.5783 of 2022 dated 18.10.2024), the Income Tax Department has not been pursuing such appeals.
4. Hence, in the interests of consistency and on the basis of the fair representation by Mrs.Sheela, learned Special Public Prosecutor, the Miscellaneous Petition seeking condonation of delay is dismissed, as also the Civil Miscellaneous Appeal even in the SR stage.
(ANITA SUMANTH J.) (G.ARUL MURUGAN J.) 20-01-2025 sl https://www.mhc.tn.gov.in/judis