M/S.sekar Textiles, Rep. By Its v. The Income Tax Officer, Ward I(C), Nagapattinam

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 4.2.2020CORAM THE HONOURABLE DR.JUSTICE VINEET KOTHARIANDTHE HONOURABLE MR.JUSTICE R.SURESH KUMAR W.P.No.24144 of 2003 M/s.Sekar Textiles, rep. by its Partner K.Shanthakumar, Karaikkal.: PetitionerVersus 1.The Income Tax Officer, Ward I(c), Nagapattinam. 2. The Registrar, Income Tax Appellate Tribunal, Chennai. : Respondents Prayer: Writ Petition filed under Article 226 of theConstitution of India seeking issuance of a writ ofcertiorarified mandamus calling for the records in M.P.No.26 of2003 in I.T.A.No.2383 of 1994 on the file of the secondRespondent and quash its order dated 26.5.2003 and direct thesecond Respondent to rehear the appeal I.T.A.No.2383 of 1994. For petitioner : No appearance.For Respondent : Ms.Hema Muralikrishnan Senior Standing Counsel ORDER (Order of the court was made by Dr.VINEET KOTHARI, J.) None appears for the Petitioner. 2. On the last occasion, the following order was passed bythis court on 7.1.2020:- "The learned counsel for the Revenue prays forsome time to ascertain as to whether the Assesseehas paid the amount in pursuance to the orderpassed by the Tribunal on 23.1.2003, by whichonly addition of Rs.1,00,000/- (Rupees One Lakhonly) was upheld by the Tribunal. Since thelearned counsel for the Assessee Mr.K.Ramagopal https://hcservices.ecourts.gov.in/hcservices/ said to have expired, if the Assessee alreadypaid the tax, the present writ petition filedagainst the order passed in the MiscellaneousPetition, seeking restoration of the Appeal mayhave become infructuous." 3. The learned Senior Standing Counsel Ms.HemaMuralikrishnan appearing for the Revenue informed the courttoday that the recovery of the arrears of tax on the basis ofthe said addition of Rs.1,00,000/- has been made and therefore,nothing survives for consideration and the Writ Petition hasbecome infructuous. 4. In view of the aforesaid statement, we dismiss the WritPetition as infructuous with a liberty to the Petitioner torevive the case, if any contrary material is found by theAssessee. No costs. Sd/-Assistant Registrar // True Copy// ssk. Sub Assistant Registrar To: 1. The Income Tax Officer, Ward I(c), Nagapattinam. 2. The Registrar, Income Tax Appellate Tribunal, Chennai. 3. M/s.Sekar Textiles, Tiurnallar Road, Karaikkal. +1cc to M/s.Hema Muralikrishnan, Advocate, SR.No.8355. W.P.No.24144 of 2003SSV(CO)CSR: 04.03.2020