A.sundaram v. Assistant Commissioner Of Income Taxcircle - Iii, Salem
High Court
25 Feb 2025 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
A.sundaram v. Assistant Commissioner Of Income Taxcircle - Iii, Salem
Date of order
25 Feb 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In A.sundaram v. Assistant Commissioner Of Income Taxcircle - Iii, Salem, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the appeal is dismissed as abated.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
T.C.A. No.162 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 25.02.2025
CORAM
THE HONOURABLE MR.JUSTICE S.S.SUNDARandTHE NONOURABLE MR.JUSTICE C.SARAVANANT.C.A. No.162 of 2011
A.Sundaram
.. Appellant
Vs.
Assistant Commissioner of Income TaxCircle - III, Salem
.. Respondent
* * *
Prayer : Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, 'B' Bench, Chennai dated 09.07.2020 passed in ITA No.1250/Mds/2009.
* * *
For Appellant: Mr.N.Quadir Hoseyn No Appearance
For Respondent: Mrs.R.Hemalatha, Senior Standing Counsel
JUDGMENT(delivered by S.S.SUNDAR, J.)
T.C.A. No.162 of 2011
Even it was reported before this court earlier that the appellant died. Despite notice being sent to the legal heirs of the deceased appellant on 20.01.2025, there is no response from the legal heirs of the appellant. It is now reported by the Registry that the notice sent to the legal heirs of the deceased is returned with an endorsement "left". On 20.01.2025, the learned counsel for the appellant filed a Memo withdrawing his Vakalat. In such circumstances, this court has no other option than to dismiss the appeal as abated.
2. Accordingly, the appeal is dismissed as abated. However, there is no order as to costs. .
Asr
[S.S.S.R., J.] [C.S.N., J.]25.02.2025
ToThe Assistant Commissioner of Income TaxCircle - III, Salem
S.S.SUNDAR, J.and
C.SARAVANAN, J.
https://www.mhc.tn.gov.in/judis________Page 3/3
T.C.A. No.162 of 2011
Asr
T.C.A. No.162 of 2011
Dated : 25.02.2025
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