Madras High Court
The Commissioner Of Income vs Smt.R.Mahalakshmi on 4 January, 2021
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
TCA.Nos.3 & 6 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 04.1.2021
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MS.JUSTICE R.N.MANJULA
Tax Case Appeal Nos.3 & 6 of 2021 & CMP.No.99 of 2021
The Commissioner of Income
Tax, Chennai . ...Appellant
Vs
Smt.R.Mahalakshmi ...Respondent
APPEALS under Section 260A of the Income Tax Act, 1961
against the common order dated 25.11.2016 passed by the Income
Tax Appellate Tribunal, Madras 'B' Bench, Chennai made in I.T.A.Nos.
986 and 1305/Mds/2013 for the assessment year 2008-09.
For Appellant: Mrs.R.Hemalatha, SSC
For Respondent : Mr.G.Baskar
COMMON JUDGMENT
(Judgment was delivered by T.S.SIVAGNANAM,J) These appeals have been filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the common order dated 25.11.2016 made in I.T.A.Nos.985 and 1305/ 1/4 https://www.mhc.tn.gov.in/judis/ TCA.Nos.3 & 6 of 2021 Mds/2013 on the file of the Income Tax Appellate Tribunal, Chennai, 'B' Bench ('the Tribunal' for brevity) for the assessment year 2008-09.
2. The Revenue has filed these appeals by raising the following substantial questions of law:
“Common Questions in both the TCAs i. Whether, on the facts and in the circumstances of the case, the Tribunal was right in deleting the penalty levied under Section 271(1)(c) of the Income Tax Act ?
ii. Whether the reasoning and finding of the Tribunal is correct by deleting the penalty under Section 271(1)(c) even without discussion on the said point ?
Additional question in TCA.No.6 of 2021:
Is not the finding of the Tribunal bad after holding that the penalty proceedings are applicable under Section 271(1)(c) and not under Section 271AA and thereafter dismissing the departmental appeal as infructuous ?”
3. We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant/Revenue and Mr.G.Baskar, learned counsel accepting notice for the respondent/assessee.
4. The learned counsel on behalf of the respondent/assessee submits that the assessee already filed the declaration/undertaking under the Vivad Se Vishwas Scheme on 17.7.2020 and is awaiting 2/4 https://www.mhc.tn.gov.in/judis/ TCA.Nos.3 & 6 of 2021 orders to be passed in Form No.3.
5. In the light of the subsequent event, the Competent Authority shall process the applications/declarations in accordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as expeditiously as possible. The assessee is given liberty to restore these appeals in the event the ultimate decision to be taken on the declarations filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall entertain the prayer without insisting upon any applications to be filed for condonation of delay in restoration of the appeals and on such request made by the assessee by filing miscellaneous petitions for restoration, the Registry shall place such petitions before the appropriate Division Bench for orders.
6. The tax case appeals stand disposed of with the aforementioned liberty. Consequently, the substantial questions of law raised are left open. No costs. Consequently, the connected CMP is closed.
04.1.2021 RS 3/4 https://www.mhc.tn.gov.in/judis/ TCA.Nos.3 & 6 of 2021 T.S.SIVAGNANAM,J AND R.N.MANJULA,J RS To The Income Tax Appellate Tribunal, 'B' Bench, Chennai.
TCA.Nos.3 & 6 of 2021 & CMP.No.99 of 2021 04.1.2021 4/4 https://www.mhc.tn.gov.in/judis/