2017 (9) TMI 1689 - SC - Income Tax

Disallowance u/s. 14A - the method adopted by Assessing Officer is not applicable to the year under consideration i.e. Assessment Year 2007-08 - Held that - Learned counsel for the appellant submits that the matter has become infructuous as of now and, therefore, he does not press this appeal. He further submits that if any occasion arises in future to press the issue raised in this appeal, he may be granted permission to do so. Liberty granted. The civil appeal stands dismissed as withdrawn. It is stated that learned Solicitor General as well as Mr. K. Radhakrishnan, learned senior counsel, are engaged by the Department to argue these matters, but both of them are busy in some part-heard matter in some other Court. On this ground, a short adjournment is prayed for. We adjourn the matter to 19.09.2017.

Summary

Issues: Appeal withdrawal due to matter becoming infructuous, adjournment requested due to unavailability of counsel.

Analysis:
1. Appeal Withdrawal: The appellant's counsel submitted that the matter had become infructuous and did not press the appeal. The counsel requested permission to press the issue in the future if necessary, which was granted by the court. Consequently, the civil appeal was dismissed as withdrawn, allowing the appellant the liberty to raise the issue again when needed.

2. Adjournment Request: The court noted that the learned Solicitor General and a senior counsel engaged by the Department were unavailable due to prior commitments in another court. A short adjournment was requested, which the court granted until a specified date. However, the court made it clear that no further adjournments would be allowed, emphasizing the need for the counsel to be prepared to argue the matter on the next scheduled date. The appeal in question was dismissed as withdrawn in accordance with the signed order, maintaining the procedural integrity of the case.