M/S. ESWARAN AND SONS ENGINE vs. THE ASSISTANT COMMISSIONER O

TCA/758/2019HC Madras17 October 2019Bench: Hon`ble The ACTING CHIEF JUSTICE3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Judicature at Madras held that the present appeal has become infructuous. The reasoning provided is that a previous order dated 14.12.2017 in T.C.A.No.604 of 2017, concerning the same assessee, had resulted in the Income Tax Appellate Tribunal remanding the matter to the Assessing Authority. Consequently, the High Court decided to dismiss the appeal as infructuous without answering the substantial questions of law. No costs were awarded. The operative direction is the dismissal of the appeal as infructuous.

What were the facts?

The assessee, M/s. Eswaran & Sons Engineers Ltd., filed a Tax Case Appeal before the High Court of Judicature at Madras. The appeal was against an order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 10.5.2016, made in ITA No.1627/Mds/2015. The assessee's counsel submitted that the present appeal had become infructuous. This was due to a previous order dated 14.12.2017 passed by the same High Court in T.C.A.No.604 of 2017, concerning the same assessee, M/s. Eswaran and Sons Engineers Limited v. Assistant Commissioner of Income Tax. In that prior order, the Income Tax Appellate Tribunal had remanded the matter to the Assessing Authority.

What were the issues?

1. Whether the present appeal has become infructuous in light of the High Court's previous order remanding the matter to the Assessing Authority? Assessee's contention: The learned counsel for the Appellant/Assessee submitted that the present Appeal has become infructuous. This is because, in pursuance of the order dated 14.12.2017 in T.C.A.No.604 of 2017 passed by this court in the case of the present Assessee, M/s.Eswaran and Sons Engineers Limited v. Assistant Commissioner of Income Tax, the learned Income Tax Appellate Tribunal remanded the matter to the Assessing Authority. Revenue's contention: The judgment does not record any specific contention from the respondent (revenue).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Judgt. dt. 17.10.19 in T.C.A.758/19 Eswaran & Sons Engineers Ltd. v ACIT 1/3 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17.10.2019 CORAM THE HONOURABLE ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) No.758 of 2019 M/s.Eswaran & Sons Engineers Ltd. VI Floor, Temple Tower, 672, Anna Salai, Nandanam, Chennai 600 035. PAN: AAACE1363P Appellant Vs. The Assistant Commissioner of Income Tax Corporate Ward 2(1), Chennai 600 034. Respondent Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, 'D' Bench, Chennai, dated 10.5.2016 made in ITA No.1627/Mds/2015. For Appellant : Mr.Venkatnarayanan for M/s.Subbaraya Aiyar Padmanabhan For Respondent : Mr.S.Rajesh, Standing Counsel J U D G M E N T (Delivered by Dr.VINEET KOTHARI, ACJ) Learned counsel for the Appellant/Assessee submitted that the present Appeal has become infructuous due to the fact that in pursuance of the order dated 14.12.2017 in T.C.A.No.604 of 2017 http://www.judis.nic.in Judgt. dt. 17.10.19 in T.C.A.758/19 Eswaran & Sons Engineers Ltd. v ACIT 2/3 passed by this court in the case of the present Assessee, M/s.Eswaran and Sons Engineers Limited v. Assistant Commissioner of Income Tax, the learned Income Tax Appellate Tribunal remanded the matter to the Assessing Authority. 2. In view of the above, the Appeal is dismissed as infructuous without answering the substantial questions of law. No costs. (V.K.,ACJ.)(C.S.N.,J) 17.10.2019 Index : Yes/No Internet : Yes/No ssk. To 1. The Assistant Commissioner of Income Tax Corporate Ward 2(1), Chennai 600 034. 2. Income Tax Appellate Tribunal, 'D' Bench, Chennai. 3. M/s.Eswaran & Sons Engineers Ltd. VI Floor, Temple Tower, 672, Anna Salai, Nandanam, Chennai 600 035. http://www.judis.nic.in Judgt. dt. 17.10.19 in T.C.A.758/19 Eswaran & Sons Engineers Ltd. v ACIT 3/3 DR.VINEET KOTHARI, ACJ. and C.SARAVANAN, J. ssk. T.C.(A) No.758 of 2019 17.10.2019. http://www.judis.nic.in

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