J.devarajulu v. The Assistant Commissioner Of Income Tax Business Circle – Iii Chennai - 600 034

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.06.2018 CORAM THE HON'BLE MR.JUSTICE T.S.SIVAGNANAMandTHE HON'BLE MR.JUSTICE N.SESHASAYEE Tax Case (Appeal) Nos.1368 to 1370 of 2007 & 512 to 514 of 2008 J.Devarajulu ... Appellant in all TCAs v. The Assistant Commissioner of Income TaxBusiness circle – IIIChennai - 600 034 ...Respondent in all TCAs Tax Case (Appeal) Nos.1368/2007APPEAL under Section 260A ofthe Income Tax Act, 1961 against the order dated 31.08.2006made in I.T.A.No.486/Mds/2002 on the file of the Income TaxAppellate Tribunal, Madras 'A' Bench for the assessment year1983-1984. Tax Case (Appeal) Nos.1369/2007APPEAL under Section 260A ofthe Income Tax Act, 1961 against the order dated 31.08.2006made in I.T.A.No.487/Mds/2002 on the file of the Income TaxAppellate Tribunal, Madras 'A' Bench for the assessment year1984-1985. Tax Case (Appeal) Nos.1370/2007APPEAL under Section 260A ofthe Income Tax Act, 1961 against the order dated 31.08.2006made in I.T.A.No.488/Mds/2002 on the file of the Income TaxAppellate Tribunal, Madras 'A' Bench for the assessment year1986-1987. Tax Case (Appeal) Nos.512/2008APPEAL under Section 260A ofthe Income Tax Act, 1961 against M.P.No.14/Mds/2007 inI.T.A.No.486/Mds/2002 in the common order of the Income TaxAppellate Tribunal, Madras 'B' Bench, dated 31.07.2007 inM.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 forthe assessment years 1983-84 to 1985-1986. https://hcservices.ecourts.gov.in/hcservices/ Tax Case (Appeal) Nos.513/2008APPEAL under Section 260A ofthe Income Tax Act, 1961 against M.P.No.15/Mds/2007 inITA.No.487/Mds/2002 in the common order of the Income TaxAppellate Tribunal, Madras 'B' Bench, dated 31.07.2007 inM.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 forthe assessment years 1983-84 to 1985-1986. Tax Case (Appeal) Nos.514/2008APPEAL under Section 260A ofthe Income Tax Act, 1961 against M.P.No.16/Mds/2007 inI.T.A.No.488/Mds/2002 in the common order of the Income TaxAppellate Tribunal, Madras 'B' Bench, dated 31.07.2007 inM.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 forthe assessment years 1983-84 to 1985-1986. TCA.NOs.1368 to 1370 of 2007and 512 to 514 of 2008: against the order dated 31/08/2006 and made in I.T.A.Nos.486to 488/mds/2002 on the file of the Income Tax AppellateTribunal, Chennai “A” Bench and against the order dated 10/01/02and made in ITA.Nos.11812/2001-02, and dated 31/01/2012 on thefile of the Commissioner of Income Tax Appeals(VIII) 121,MahatmaGandhi Road, Chennai 600 034 and against the order dated28.02.1991 made in PAN.47-068PN-0622/83-84 and PAN 47—068-PN-0622/84-85 and dated 29.03.1989 made in PAN-47-068 PN-0622/86-87on the file of the Assistant commissioner, Central circle I(3),Madras-34(TCA.1368 TO 1370/07) against the order dated 07.01.2008 made in MP.NO.14 to16/mds/ITA.NO.486 to 488/mds/2002 on the file of the Income TaxAppellate, “A” Bench and against the order dated 10.01.2002 madein ITA.NO.11 to 12 and dated 31.01.2002 made in ITA.NO.13/2001-02 against the order dated 22.02.1991 made in PAN.47-068PN-0622/83-84 and PAN.47-068PN-0622/84-85 and order dated29/03/1989 made in PAN-47-068-PN-0622/86-87 on the file of theAssistant Commissioner, Central Circle I(3), Madras-34(TC.512 TO514 OF 2008) (Judgement of the court was delivered by T.S.SIVAGNANAM, ,J) Tax Case (Appeal) Nos.1368 to 1370 of 2007 have been filedby the assessee against the common order passed by the IncomeTax Appellate Tribunal, Chennai 'A' Bench, dated 31.08.2006. https://hcservices.ecourts.gov.in/hcservices/ 2. The assessee has filed separate Tax Case Appeals beingTax Case (Appeal) Nos. 512 to 514 of 2008 against the commonorder passed by the Income Tax Appellate Tribunal, Chennai 'B'Bench, in the Miscellaneous Petitions filed by the assessee,by order dated 31.07.2007. (Judgement of the court was delivered by T.S.SIVAGNANAM, ,J) Tax Case (Appeal) Nos.1368 to 1370 of 2007 have been filedby the assessee against the common order passed by the IncomeTax Appellate Tribunal, Chennai 'A' Bench, dated 31.08.2006. https://hcservices.ecourts.gov.in/hcservices/ 2. The assessee has filed separate Tax Case Appeals beingTax Case (Appeal) Nos. 512 to 514 of 2008 against the commonorder passed by the Income Tax Appellate Tribunal, Chennai 'B'Bench, in the Miscellaneous Petitions filed by the assessee,by order dated 31.07.2007. 3. Initially the assessee was represented by a learnedcounsel, who had subsequently withdrawn his Vakalat. When thecases came up before the Division Bench on 22.06.2016, the thenlearned counsel, who was appearing for the appellant, produceda copy of the letter dated 08.04.2015, which was circulated tothe Registry, requesting the Registry not to print his name inthe cause list as he has withdrawn his Vakalat. The letter,which was sent by the learned counsel to the assessee, informedthe assessee to engage a counsel or to represent in person.However, the said letter returned with the postal endorsement"Delivery attempted-Door Locked-Intimation served". Till date,no alternate arrangements have been made by the assessee,despite the fact that the learned counsel, who was appearing forthe assessee, had withdrawn his Vakalat. Thus, it appears thatthe petitioner is not diligent in prosecuting the matter. 4. In view of the above, the above Tax Case Appeals aredismissed for default. No costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar Rj To 1. Income Tax Appellate Tribunal, Madras 'A' Bench Chennai. 2. Income Tax Appellate Tribunal, Madras 'B' Bench Chennai 3.The Assistant Commissioner of Income TaxBusiness circle – IIIChennai - 600 034 4.The Commissioner of Income Tax Appeals(VIII)121,Mahatma Gandhi Road, Chennai-600 034 5.The Assistant commissioner Central Circle(I)3, Madras-34 +1cc to Mr.M.Swaminathan, Advocate sr.no.35305 Tax Case (Appeal) Nos.1368 to 1370 of 2007 & 512 to 514 of 2008 nr 28/06/2018