Madras High Court
M/S. Elgi Ultra Industries Ltd vs The Assistant Commissioner Of ... on 7 December, 2021
Tax Case Appeal No. 160 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 07.12.2021
CORAM :
THE HON'BLE MR. JUSTICE R. MAHADEVAN
AND
THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ
T.C.A. No. 160 of 2009
M/s. Elgi Ultra Industries Ltd.
1239, India House
Trichy Road
Coimbatore-641 018. .. Appellant
Versus
The Assistant Commissioner of Income Tax
Company Circle 1(1)
Coimbatore. .. Respondent
Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961
against the orders of the Income Tax Appellate Tribunal, Madras 'D' Bench,
Chennai dated 21.11.2008 passed in MP No. 292/Mds/2008 in I.T.A.No.
2256/Mds/2006 for the Assessment Year 2004-05.
For Appellant : Mr. N.V.Balaji
For Mr. C.Manishankar
For Respondent : Mr.M.Swaminathan
Senior Standing Counsel assisted by
Mrs. K.G.Usha Rani
Junior Standing Counsel
https://www.mhc.tn.gov.in/judis
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Tax Case Appeal No. 160 of 2009
JUDGMENT
(Judgment was delivered by R. MAHADEVAN, J.)
According to the appellant / assessee, the Tribunal, by order dated
06.06.2008 in ITA.No.2256/Mds/2006, remitted the matter to the Commissioner
of Income Tax (Appeals) for fresh consideration. Challenging the same, the
appellant a petition in MP.No.292/Mds/2008, in I.T.A. No. 2256/Mds/2006 and
the said petition was dismissed, by order dated 21.11.2008, which is impugned in
this tax case appeal.
2. By order dated 08.06.2009, this Court admitted the aforesaid tax case
appeal on the following substantial questions of law:
“1. Whether the Tribunal was justified in law in
disallowing the claim of bad debts written off by the appellant
company on the facts and circumstances of the case?
2. Whether the Tribunal was justified in law in not
following its own order in relation to earlier assessment years
on identical facts and circumstances of case?”
3. Today, when the matter was taken up for consideration, the learned
counsel for the appellant / assessee submitted that during the pendency of this
appeal, the CIT (A) as directed by the Tribunal, reconsidered the appeal filed by
the assessee and ultimately, dismissed the same, by order dated 24.12.2010 in
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Tax Case Appeal No. 160 of 2009
ITA.No.100/09-10, which was challenged by the assessee by filing an appeal
before the Tribunal in ITA.No.463/Mds/2011. The appeal filed by the assessee on
the second occasion, was allowed by the Tribunal, by order dated 15.06.2011.
Aggrieved by the same, the Revenue went on appeal in TCA.No.670 of 2011,
which by judgment of this court dated 14.02.2020, was dismissed on account of
low tax effect. Therefore, according to the learned counsel, the issue involved
herein has attained finality in the second round of litigation by order of the
Tribunal dated 15.06.2011 in ITA.No.463/Mds/2011 and the appeal may be
dismissed as infructuous. In this regard, learned counsel for the appellant has also
filed a memo dated 07.12.2021.
4. Recording the above submission and the memo filed on the side of the
appellant / assessee, this tax case appeal is dismissed as having become
infructuous. No costs.
[R.M.D., J.] [M.S.Q., J.]
07.12.2021
Internet : Yes
Index : Yes / No
Maya
https://www.mhc.tn.gov.in/judis
R. MAHADEVAN, J.
Page 3/4
Tax Case Appeal No. 160 of 2009
and
MOHAMMED SHAFFIQ, J.
Maya
To
1.The Income Tax Appellate Tribunal
Chennai 'D' Bench.
2.The Assistant Commissioner of Income Tax
Company Circle 1(1)
Coimbatore.
T.C.A. No. 160 of 2009
Dated : 07.12.2021
https://www.mhc.tn.gov.in/judis
Page 4/4
