This Tax Case Appeal was dismissed for non-prosecution as the appellant failed to appear on the date of hearing, citing insufficiency of address details for service of notice.
The appeal is dismissed for non-prosecution. No costs awarded.
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2024:MHC:3932
T.C.A.No.508 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.11.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
T.C.A.No.508 of 2011
M/s.S.M.K.Nataraja Nadar & Sons Virudhunagar .... Appellant
vs
The Income Tax Officer, Ward I (4), Virudhunagar. .... Respondent
Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, Chennai dated 14.07.2006 in ITA No.2001/MDS/2003 in respect of assessment year 1989-90.
JUDGMENT
Read this order in continuation of and in conjunction with orders
dated 25.10.2024 and 21.11.2024 that are extracted in seriatim below:
Order dated 25.10.2024:
Print the name of Mr.J.Narayanasamy, learned Senior Standing
Counsel in the place of M/s.M.Swaminathan.
1/2
T.C.A.No.508 of 2011
DR. ANITA SUMANTH.,J. and G. ARUL MURUGAN.,J.
2. There is no appearance for the appellant.
3. Fresh notice be taken by Mr.Narayanasamy, learned Senior
Standing Counsel on the appellant and file proof of service prior to the next date of hearing.
List on 21.11.2024.
Order dated 21.11.2024:
No appearance for the appellant even today.
2. A perusal of the cause-title reveals that the name of the assessee
has been set out as 'M/s SMK Nataraja Nadar & Sons, Virudhunagar'. Hence service of notice on the appellant may not be possible for insufficiency of details in the address.
3. List under the caption 'for dismissal' on 22.11.2024.
non-prosecution. No costs.
[A.S.M., J] [G.A.M., J] sl 22.11.2024 Index:Yes/No Neutral Citation:Yes Speaking order
To
The Income Tax Officer, Ward I (4), Virudhunagar.
T.C.A.No.508 of 2011
2/2
1 provisions across 1 enactments
M/s S.M.K.Nataraja Nadar & Sons Virudhunagar
The Income Tax Officer, Ward I (4), Virudhunagar
Dr. Anita Sumanth
G. Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
