M/S. Elgi Ultra Industries Ltd v. The Assistant Commissioner Of Income Tax Company Circle 1(1)Coimbatore

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 07.12.2021 CORAM : THE HON'BLE MR. JUSTICE R.MAHADEVANAND THE HON'BLE MR. JUSTICE MOHAMMED SHAFFIQ T.C.A. No. 160 of 2009 M/s. Elgi Ultra Industries Ltd.1239, India HouseTrichy RoadCoimbatore-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 TaxAct, 1961 against the orders of the Income Tax AppellateTribunal, Madras 'D' Bench, Chennai dated 21.11.2008 passed inMP No. 292/Mds/2008 in I.T.A.No.2256/Mds/2006 for the AssessmentYear 2004-05. Against the order of the Income Tax Appellate Tribunal Bench 'D'Chennai,dated06.06.2008,I.T.A.No.2256/Mds/2006,PAN. for the Assessment year 2004-05 and against theorder of the Income Tax Appellate Tribunal, Chennai, Bench 'D',I.T.A.No.1454 to 1456/MDS/2006, PAN. , for theAssessment year 2001-02 to 2003-04, and against the order of theIncome Tax Appellate Tribunal, Chennai, Bench 'D', I.T.A.No.2207& 2208/MDS/2005 for the Assessment year 2002-03 & 2003-04 andagainst the order of the Income Tax Appellate Trial, Chennai,Bench 'D', I.T.A.No.3181, 3182, 3183 & 3184/MDS/2004 dated10.11.2006 for the Assessment year 1998-99, 1998-2000, 2000-01 &2001-02 and I.T.A.No.1252/1253/MDS/05 for the Assessment year1999-2000 & 2000-01 and I.T.A.No.3212, 3213, 3214 & 3215 /MDS/2004 for the Assessment 1998-99, 1999-2000, 2000-01 &2001-02and against the order of the Commissioner of Income Tax(Appeals-I), Coimbatore, dated 05.09.2006 PAN. forthe Assessment year 2004-05 Appeal.No.314/05-06 and against theorder of the Assistant Commissioner of Income Tax Company CircleI(1), Coimbatore dated 27.10.2005 PAN.GTR.No. ,WARD/CIRCLE/RANGE, ACIT, COM, CIR I(1) Range-I, Coimbatore,Status – Company for the Assessment year 2004-05 and against the order of the Commissioner of Income Tax (Appeals-I), dated25.07.2005 Appeal.No.399 & 400/04-05, PAN. for theAssessment year 2002-03 & 2003-04, status Company year dated31.03.2002 & 31.03.2003 respectively. JUDGMENT (Judgment was delivered by R. MAHADEVAN, J.) According to the appellant / assessee, the Tribunal, byorder dated 06.06.2008 in ITA.No.2256/Mds/2006, remitted thematter to the Commissioner of Income Tax (Appeals) for freshconsideration. Challenging the same, the appellant a petition inMP.No.292/Mds/2008, in I.T.A. No. 2256/Mds/2006 and the saidpetition was dismissed, by order dated 21.11.2008, which isimpugned in this tax case appeal. 2. By order dated 08.06.2009, this Court admitted theaforesaid tax case appeal on the following substantial questionsof law: “1. Whether the Tribunal was justified in lawin disallowing the claim of bad debts written offby the appellant company on the facts andcircumstances of the case? 2. Whether the Tribunal was justified in lawin not following its own order in relation toearlier assessment years on identical facts andcircumstances of case?” 3. Today, when the matter was taken up for consideration,the learned counsel for the appellant / assessee submitted thatduring the pendency of this appeal, the CIT (A) as directed bythe Tribunal, reconsidered the appeal filed by the assessee andultimately, dismissed the same, by order dated 24.12.2010 inITA.No.100/09-10, which was challenged by the assessee by filingan appeal before the Tribunal in ITA.No.463/Mds/2011. The appealfiled by the assessee on the second occasion, was allowed bythe Tribunal, by order dated 15.06.2011. Aggrieved by the same, https://hcservices.ecourts.gov.in/hcservices/ 2. Whether the Tribunal was justified in lawin not following its own order in relation toearlier assessment years on identical facts andcircumstances of case?” 3. Today, when the matter was taken up for consideration,the learned counsel for the appellant / assessee submitted thatduring the pendency of this appeal, the CIT (A) as directed bythe Tribunal, reconsidered the appeal filed by the assessee andultimately, dismissed the same, by order dated 24.12.2010 inITA.No.100/09-10, which was challenged by the assessee by filingan appeal before the Tribunal in ITA.No.463/Mds/2011. The appealfiled by the assessee on the second occasion, was allowed bythe Tribunal, by order dated 15.06.2011. Aggrieved by the same, https://hcservices.ecourts.gov.in/hcservices/ the Revenue went on appeal in TCA.No.670 of 2011, which byjudgment of this court dated 14.02.2020, was dismissed onaccount of low tax effect. Therefore, according to the learnedcounsel, the issue involved herein has attained finality in thesecond round of litigation by order of the Tribunal dated15.06.2011 in ITA.No.463/Mds/2011 and the appeal may bedismissed as infructuous. In this regard, learned counsel forthe appellant has also filed a memo dated 07.12.2021. 4. Recording the above submission and the memo filed onthe side of the appellant / assessee, this tax case appeal isdismissed as having become infructuous. No costs. Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar Maya To 1. The Income Tax Appellate Tribunal Chennai 'D' Bench. 2. The Assistant Commissioner of Income Tax Company Circle 1(1) Coimbatore.3. The Commissioner of Income Tax (Appeals)-I, Coimbatore. +1cc to Mr.M.Swaminathan, Advocate, S.R.No.65365+1cc to Mr. N.V.Balaji, Advocate, S.R.No.65091 AD[co]NSK 27/12/2021