Sengoda Gounder Natarajan v. The Income Tax Officer

T.C.A.No.287 of 2023 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED 14.06.2023 CORAM THE HONOURABLE Mr.JUSTICE R.MAHADEVANAND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ T.C.A.No.287 of 2023 Sengoda Gounder Natarajan .. Appellant Vs. The Income Tax Officer Ward 2, Income Tax DepartmentNamakkal.. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 24.01.2023 passed in ITA No.1013/CHNY/2022 on the file of the Income Tax Appellate Tribunal, “C” Bench, Chennai and to set aside the same. For Appellant: Mr.S.Sridhar For Respondent: Mr.M.Swaminathan Senior Standing Counsel 1/4 JUDGMENT [Judgment of the court was delivered by R.MAHADEVAN, J.] The learned counsel for the appellant submitted that in view of the order passed in T.C.A.No.286 of 2023 remanding the matter to the tribunal for passing order afresh, this appeal becomes infructuous. In such view of the matter, this tax case appeal stands dismissed as infructuous. No costs. Index: Yes / NoSpeaking order/ Non-speaking orderNeutral Citation: Yes / Nonsd [R.M.D., J.] [M.S.Q., J.]14.06.2023 2/4 To 1.The Income Tax OfficerWard 2, Income Tax DepartmentNamakkal 2.The Commissioner of Income Tax (Appeals)National Faceless Appeal Centre, Delhi 3.The Judicial MemberThe Income Tax Appellate Tribunal"C" Bench, Chennai. 3/4 4/4 T.C.A.No.287 of 2023 R.MAHADEVAN, J.AND MOHAMMED SHAFFIQ, J.nsd T.C.A.No.287 of 2023 14.06.2023