Tax Case Appeal dismissed because the appellant failed to comply with the earlier order dated 16.02.2026 requiring payment of Rs.50,000 as costs to the High Court Legal Services Committee before the next hearing, despite multiple adjournments at the assessee's instance.
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TCA No. 218 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18-03-2026
CORAM
THE HON'BLE DR JUSTICE G. JAYACHANDRAN
AND
THE HON'BLE MR.JUSTICE SHAMIM AHMED
TCA No. 218 of 2013
Shri Mohamed Meeran Shahul Hameed
..Appellant(s)
Vs
Assistant Commissioner of Income Tax, Business Circle -XV, Chennai.
..Respondent(s)
PRAYER : Appeal against the order of Income Tax Appellate Tribunal, “A” Bench, Chennai, passed in I.T.A.No.1451/Mds/2012, dated 19.02.2013.
For Appellant(s): Ms.Vandana Vyas for Mr.R.Sivaraman For Respondent(s): Dr.S.Sathiya Narayanan, Senior Standing Counsel.
JUDGMENT
(Judgment of the Court was delivered by Dr.G.Jayachandran J.)
On 16.02.2026, this Court passed the following order :
“According to Ms.Jyotsna Sivakumar, learned counsel for the appellant, Form-II has been issued on 01.01.2026. The Form requires payment of the amount quantified therein within a period of fifteen
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TCA No. 218 of 2013
days from date of receipt thereof and learned counsel states that she has not obtained instructions on whether the assessee has complied.
2. There has been no progress in this matter despite it having
been adjourned four times at the instance of the assessee, and despite it being of the year 2013. Hence appellant will remit cost of Rs.50,000/(Rupees Fifty Thousand only) to High Court Legal Services Committee prior to the next date of hearing.”
(G.J.,J.) (S.S.A.,J.) 18-03-2026
Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No
DIXIT
To
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TCA No. 218 of 2013
DR.G.JAYACHANDRAN, J. AND SHAMIM AHMED, J.
DIXIT
TCA No. 218 of 2013
18-03-2026
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1 issue framed by the court
Should the tax case appeal be dismissed for non-compliance with the cost condition of Rs.50,000 imposed for repeated adjournments?
Shri Mohamed Meeran Shahul Hameed
Assistant Commissioner of Income Tax, Business Circle-XV, Chennai
G. Jayachandran
Shamim Ahmed
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
