Principal Commissioner Of v. S.P.Mani And Mohan Dairy

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.07.2020

CORAM

THE HONOURABLE DR.JUSTICE VINEET KOTHARI & THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY T.C.A.No.90 of 2017 Principal Commissioner of Income Tax 2 No.63, Race Course Road, Coimbatore 641 018.

... Appellant/Respondant -VsM/s.S.P. Mani and Mohan Dairy, 84, Jeevaantham Street, Kollampalayam, Erode 638 002.

... Respondent/Appellant Prayer: Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras 'C' Bench, dated 29.06.2016 in ITA.No.1810/Mds/2016, against the order of the Commissioner of Income Tax (Appeals)-3, Coimbatore dated 28.03.2016 and made in IT Appeal No.99/15-16 and against the order of the Assistant Commissioner of Income Tax (Circle-1), Erode-6380001 dated 30.03.2015 made in PAN AAKFS5133J for the assessment year 2012-13 For Appellant : Mr.T.R. Senthilkumar Sr. Standing Counsel M/s.K.G. Usharani, Jr. Standing Counsel For Respondent : Mr.R.C. Ramani Sr. Counsel for Mr. B. Raveendran

JUDGMENT

(Delivered by Dr.Vineet Kothari, J.) The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residences and the counsel, staff of the Court appearing from their respective residences. https://hcservices.ecourts.gov.in/hcservices/

2. Mr.T.R.Senthil Kumar, learned counsel appearing for the Revenue submits that a fresh assessment order, in pursuance of the impugned remand order of the learned Tribunal, has been passed by the Assessing Authority on 26.10.2016 for the Assessment Year 2012-13. Therefore, the present appeal filed by the Revenue has become infructuous.

3. Mr. R.L.Ramani, learned Senior counsel appearing for the respondent/assessee has no objection for the same.

4. Accordingly, the present Tax Case Appeal is dismissed as infructuous. There shall be no order as to costs. Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To

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

2. The Commissioner of Income Tax (Appeals)-3, Coimbatore.

3. The Assistant Commissioner of Income Tax Circle-1), Erode-6380001.

+1cc to Mr.T.R.Senthil Kumar, Advocate, Sr.NO.25671 T.C.A.No.90 of 2017 vg ii (co) rr ii (18/09/2020) https://hcservices.ecourts.gov.in/hcservices/