COMMISSIONER OF INCOME TAX, vs. M/S SHASUN PHARMACEUTICALS

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TCA/17/2016HC Madras28 August 2018Bench: Honourable Dr.Justice ANITA SUMANTH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Tax Case Appeal for default. The court noted that despite a previous order granting a last chance to the appellant (Revenue) to pay batta and regularize the matter, and a subsequent recording that deficiencies were cured, the cause list still showed that third batta was due. Consequently, the appeal was dismissed for default, with the substantial questions of law remaining unanswered. No costs were awarded. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue, Commissioner of Income Tax, Chennai, filed a Tax Case Appeal (TCA No. 17 of 2016) before the High Court of Judicature at Madras against an order of the Income Tax Appellate Tribunal (ITAT), Madras 'A' Bench, Chennai, dated June 19, 2015, pertaining to Assessment Year 2003-04. The respondent is M/s Shasun Pharmaceuticals Ltd. The High Court had previously granted a last chance to the appellant (Revenue) to pay batta and regularize the matter, warning of automatic dismissal upon failure. While the court noted on March 3, 2017, that deficiencies were cured, the cause list indicated that third batta was still due.

What were the issues?

1. Whether the appeal is liable for dismissal due to non-compliance with court orders regarding payment of batta and regularization of the matter, despite previous assurances of compliance? The Revenue argued that the deficiencies had been cured, implying that the matter should proceed on merits. However, the court's records indicated outstanding dues. The judgment does not record specific arguments from the respondent (assessee) as they were noted as 'Not Ready in Notice'.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No. 17 of 2016 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-10-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE K.RAJASEKAR TCA No. 17 of 2016 CNR:{HCMA010932262016} Commissioner Of Income Tax, Chennai. ..Appellant(s) Vs M/s Shasun Pharmaceuticals Ltd., (formerly M/s Shasun Chemicals & Drugs Ltd.,) No.3, Doraiswamy Road, T. Nagar, Chennai. 600 017. [PAN: AAACS 5031L] ..Respondent(s) Prayer : Tax Case (Appeal) filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai dated 19.06.2015 in ITA No. 799/Mds/2014 for the A.Y. 2003- 04. For Appellant(s): Mr.J.Narayanasamy, SSC For Respondent(s): Not Ready in Notice __________ Page 1 of 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:43 pm ) TCA No. 17 of 2016 DR.ANITA SUMANTH J. AND K.RAJASEKAR J. Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) By an order dated 15.02.2017, this Court has granted a last chance to the appellant to pay batta and regularise the matter, stating categorically that failure to comply with the requirement shall result in automatic dismissal. 2. Though on 03.03.2017 the Bench has recorded that the deficiencies has been cured, we find from the cause-list that 3rd batta is still due. 3. Hence, this Tax Case (Appeal) is dismissed for default returning substantial questions of law unanswered. No costs. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 mpl Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No To The Income Tax Appellate Tribunal Madras ‘A’ Bench, Chennai. TCA No. 17 of 2016 __________ Page 2 of 2 https://www.mhc.tn.gov.in/judis ( Uploaded on: 08/10/2026 04:56:43 pm )

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