M/S.Ponniah Ramajayam Institute Of vs The Assistant Commissioner Of Income ...

Citation : 2024 Latest Caselaw 19092 Mad
Judgement Date : 27 September, 2024

Madras High Court

M/S.Ponniah Ramajayam Institute Of vs The Assistant Commissioner Of Income ... on 27 September, 2024

Author: P.Velmurugan

Bench: P.Velmurugan

    2024:MHC:3495




                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                     DATED : 27.09.2024

                                                         CORAM:

                                  THE HONOURABLE MR.JUSTICE P.VELMURUGAN
                                                    AND
                                  THE HON'BLE MR JUSTICE K.K.RAMAKRISHNAN

                                                  TC(MD)No.1 of 2019
                                                        and
                                               C.M.P(MD)No.4586 of 2019


                 M/s.Ponniah Ramajayam Institute of
                 Science and Technology Trust,
                 No.33-34, Natarajapuram South,
                 Medical College Road,
                 Thanjavur.                                        ... Petitioner/Appellant

                                                            .Vs.

                 The Assistant Commissioner of Income Tax,
                 Central Circle-II,
                 Trichirappalli.                           ... Respondent/Respondent

                 PRAYER: Tax Case filed under Section 260-A of the Income Tax Act, 1961
                 praying this Court to set aside the order made in I.T.A.No.1891/Chennai/2014,
                 dated 22.01.2019 passed by the Income Tax Appellate Tribunal.
                                    For Petitioner         : No appearance

                                    For Respondent         : Mr.N.Dilip Kumar


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                                                       JUDGMENT

                                      (Order of the Court was made by P.VELMURUGAN.,J)

                           When the matter was taken up for hearing on 13.09.2024, there was no

                 representation on behalf of the Petitioner and therefore, the Registry is directed to

                 list the matter under the caption ‘’for dismissal’’today. Even today,when the

                 matter is taken up for hearing,there is no representation for the Petitioner either in

                 person or through counsel.Therefore, this Court has no other option except to

                 dismiss the Tax Case for non-prosecution.



                           2.Accordingly, the Tax Case is dismissed for non-prosecution. No costs.

                 Consequently, connected Miscellaneous Petition is closed.



                                                                         [P.V.,J.]     [K.K.R.K.,J.]
                                                                                27.09.2024



                 NCS              : Yes/No

                 Index            : Yes / No

                 Internet : Yes / No

                 vsn

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                 To

                 The Assistant Commissioner of Income Tax,
                 Central Circle-II,
                 Trichirappalli.




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                                      P.VELMURUGAN, J.

and K.K.RAMAKRISHNAN,J.

vsn JUDGMENT MADE IN TC(MD)No.1 of 2019 and C.M.P(MD)No.4586 of 2019 27.09.2024 4/4 https://www.mhc.tn.gov.in/judis