Tax case appeals against Tribunal orders concerning block assessments were listed for dismissal after repeated non-appearance by the appellant despite notice. The appeals were dismissed for non-prosecution with no costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2024:MHC:3972
T.C.Nos.290 to 293 of 2008
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.Nos.290 to 293 of 2008
M/s.Excel Summer Institute 4 Papanasam Sivan Salai Mylapore, Chennai – 4.
.... Appellant in the above T.C.(A)s
vs
Deputy Commissioner of Income Tax Central Circle, Chennai – 34.
.... Respondent in the above T.C.(A)s
Common Prayer : Appeals filed under Section 260A of the Income Tax Act, 1961 against common order of the Income Tax Appellate Tribunal, Chennai, A Bench, Chennai dated 21.08.2007 in ITA (SS) A Nos.143/MDS/2002, 132/MDS/2002, 1834/MDS/2002 and 725/MDS/2003 in respect of block assessment 1986-87 to 1995-96 and 1996-97 (part ending 25.06.2007) and assessment year 1999-2000.
In all T.C.(A)s
For Appellant : No appearance For Respondent : Mr.Avinash Krishna Ravi Junior Standing Counsel
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T.C.Nos.290 to 293 of 2008
C O M M O N J U D G M E N T (Delivered by Dr. ANITA SUMANTH.,J)
Read this order in continuation of and in conjunction with orders dated 24.10.2024, 29.10.2024 and 18.11.2024 that are extracted in seriatim below:
Order dated 24.10.2024:
Vide docket order dated 18.09.2019, Registry was directed to issue drafted notice to the appellant.
2. Learned counsel for Revenue has also directed to
additionally serve private notice.
3. The report of the Registry dated 27.09.2022 indicates that
notice has been returned as 'unserved'/'vacated' on the ground that the appellant is vacated the premises.
4. Despite permission to private notice, learned Standing
Counsel today reports that no notice has been taken thus far. Hence, they are directed to take notice forthwith returnable, 29.10.2024 and file an Affidavit of Service indicating the date of hearing as 29.10.2024.
5. List on 29.10.2024 under the caption 'for dismissal'.
6. Registry to print the name of Mr.Ravikumar and
Mr.Avinash, learned counsel for the respondents.
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T.C.Nos.290 to 293 of 2008
Order dated 29.10.2024:
Mr.Avinash, learned counsel for the revenue reports, by way of an
affidavit of service dated 26.10.2024, that the private notice taken by him
has been returned with the endorsement 'no such person (NSP)'.
2. However, on instructions from the present Assessing Officer of
the appellant there appears to have been a discrepancy noted between
the address in the cause title of the present appellant and the pan card.
3. Hence, he seeks one more opportunity to take notice on the
address of the appellant in the pan card. He is so permitted.
4. Private notice be issued by him on the appellant stipulating the
date hearing as 18.11.2024. Proof of service be placed on file.
5. List on 18.11.2024.
Order dated 18.11.2024:
There is no appearance on behalf of the learned Standing Counsel,
who has entered appearance in this matter.
dismissal as there had been no appearance by or on behalf of the appellant thus far on any of the earlier occasions.
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T.C.Nos.290 to 293 of 2008
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
[A.S.M., J] [G.A.M., J] sl 26.11.2024 Index:Yes/No Neutral Citation:Yes Speaking order To
Deputy Commissioner of Income Tax Central Circle, Chennai – 34.
T.C.Nos.290 to 293 of 2008
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1 provisions across 1 enactments
M/s.Excel Summer Institute
Deputy Commissioner of Income Tax Central Circle, Chennai – 34
Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
