S.Santhanakrishnan vs The Deputy Commissioner Of Income ...
2021 Latest Caselaw 12934 Mad

                                                                            T.C.A.No.18 of 2012

                              IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATE: 01.07.2021

                                                    CORAM:

                                   THE HON'BLE MR. JUSTICE M.DURAISWAMY
                                                    AND
                                   THE HON'BLE MRS.JUSTICE R.HEMALATHA

                                               T.C.A.No.18 of 2012


                     S.Santhanakrishnan,
                     Prop. Lakshmi Agro,
                     74, Cuddalore Road,
                     Panruti - 607 106.                                    ... Appellant
                                                        v.



                     The Deputy Commissioner of Income Tax,
                     Circle II,
                     Cuddalore.                                            ... Respondent


                               Appeal preferred under Section 260A of the Income Tax Act,
                     1961, against the order of the Income Tax Appellate Tribunal, Madras,
                     "C" Bench, dated 06.05.2009 in ITA.No.816/Mds/2007 for the
                     Assessment Year 2002-2003.




                               For Appellant   : No Appearance


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                                                                                  T.C.A.No.18 of 2012



                               For Respondent   : Mr. J. Narayanasamy,
                                                  Senior Standing Counsel



                                                    JUDGMENT

(Judgment was delivered by M. DURAISWAMY, J.)

When the Tax Case Appeal was listed for hearing on

22.02.2021, the learned cousnel, who had entered appeance on behalf of

the appellant represented that he had returned the papers to the

appellant-assessee for engaging some other counsel. However, no

counsel had entered appearance on behalf of the appellant. Hence, the

Registry was directed to send the drafted notice to the appellant which

was duly served on 08.03.2021. When the matter was listed on

29.06.2021, none appeared for the appellant. Hence, the Registry was

directed to list the matter on 01.07.2021 under the caption for dismissal.

2. Though the matter has been listed under the caption for

dismissal, today also, none appeared for the appellant. Hence, this court

left with no other option except to dismiss the Tax Case Appeal for non

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prosecution. Accordingly, the Tax Case Appeal is dismissed for non

prosecution No costs.

[M.D., J.] [R.H., J.] 01.07.2021

Index : Yes/No Internet : Yes Rj

To

1.The Deputy Commissioner of Income Tax, Circle II, Cuddalore.

2. The Income Tax Appellate Tribunal, Chennai, 'C'' Bench.

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M. DURAISWAMY, J.

and R.HEMALATHA, J.

Rj

T.C.A.No.18 of 2012

01.07.2021

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