M/S Hallmark Engineers v. the Income Tax Officer
Case brief
What is this about?
Hallmark Engineers v. Income Tax Officer, Circle XIII (3), Chennai — T.C.A.No. 381 of 2014, Madras High Court, decided 23.02.2026 (Dr. Justice Anita Sumanth and Mr. Justice Mummineni Sudheer Kumar). Appeal under Section 260A, Income-Tax Act, 1961, against ITAT 'B' Bench, Chennai order dated 8.11.2013 in MP No. 148/Mds/2013 for AY 2007-08. Dismissed for non-prosecution; no costs; question of law not admitted; appellant unrepresented and counsel deceased. No ruling on merits — not citable for any substantive income-tax proposition.
What did the court decide?
In light of the continued non-appearance of the appellant (no representation, the counsel who filed the appeal being deceased, and notice returned with endorsement 'left'), and the fact that the question of law was never admitted, the tax case appeal is dismissed for non-prosecution, with no costs.