Madras High CourtTCA/315/2022dismissed

New Santha Stores v. The Deputy Commissioner Of Income Tax

2022-11-07Honourable Mr Justice S. Vaidyanathan,Honourable Mr Justice C. Saravanan4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 07.11.2022 CORAM :

THE HONOURABLE MR. JUSTICE S.VAIDYANATHAN AND THE HONOURABLE MR. JUSTICE C.SARAVANAN Tax Case Appeal No.315 of 2022 M/s.New Santha Stores Cement Stockists No.9, Market Building Tiruchendur Road, Palayamkottai.

PAN AACFN 4870 D .. Appellant

Versus

The Deputy Commissioner of Income-Tax, Circle-I, Tirunelveli.

.. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "C" Bench, Chennai dated 04.09.2015 passed in I.T.A. 3085/Mds/2014. For Appellant : Mr.G.Baskar For Respondent : Mr.M.Swaminathan standing counsel.

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J U D G M E N T

This Tax Case Appeal has been filed by the Appellant / Assessee against the order dated 04.09.2015 passed by the Income Tax Appellate Tribunal, Bench 'C', Chennai ('the Tribunal', for brevity) in I.T.A. No.3085/Mds/2014 for the Assessment Year 2009-2010.

2. By the Impugned Order, the Tribunal have allowed Income Tax Appeal against the order dated 27.08.2014 of CIT (Appeals)-II, Madurai. It is represented by the learned counsel appearing for the Appellant that pursuant to the impugned order dated 04.09.2015, the Respondent/Assessing Officer has passed a fresh Assessment Order dated 30.11.2016 u/s. 143 (3) r.w.section.263. An Appeal filed against the said order was allowed vide order dated 28.02.2017.

2. It is further submitted that the Respondent/Assessing Officer challenged the order of the Commissioner of Income Tax before the Income Tax Appellate Tribunal in I.T.A.No.1161/CHNY/2017. The Tribunal by its order dated 10.03.2021 held the issue in favour of the Appellant. The issue Page 2/4

has become final and hence the present Tax Case Appeal has become infructuous. A Memo dated 07.11.2022 to that effect has also been filed to that effect in the SR stage itself.

3. Recording the above submissions of the learned counsel appearing for the Appellant and also in view of the Memo dated 07.11.2022, this Appeal is dismissed as infructuous. No costs. [S.V.N, J.] [C.S.N, J.] 07.11.2022 Internet : Yes Index : Yes / No arr To To 1.The Income Tax Appellate Tribunal, Madras "C" Bench

2. The Deputy Commissioner of Income Tax, Circle-I, Tirunelveli.

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S.VAIDYANATHAN, J.

and C.SARAVANAN, J.

arr 07.11.2022 Page 4/4