V.m.s. Haji Mohammed v. The Commissioner Of Income Tax. Chennai Ix, Chennail
High Court
18 Feb 2021 In favour of: Revenue
Forum / Bench
High Court · hc_cis_mas
Parties
V.m.s. Haji Mohammed v. The Commissioner Of Income Tax. Chennai Ix, Chennail
Date of order
18 Feb 2021
Assessment year(s)
2001-02
Outcome
Dismissed
Case summary
In V.m.s. Haji Mohammed v. The Commissioner Of Income Tax. Chennai Ix, Chennail, the High Court (2021) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Hence, the Registry was directed to list thematter on 18.02.2021 under the caption for dismissal.Though the matters have been listed under the caption fordismissal, today also, none appeared for the appellants.Hence, this court left with no other option except todismiss the Tax Case Appeals for non...
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
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATE: 18.022021
CORAM:
THE HON'BLE MR. JUSTICE M.DURAISWAMYAND THE HON'BLE MRS.JUSTICE T.V.THAMILSELVI
T.C.A.Nos608 & 598 of 2010
V.M.S. Haji Mohammed ... Appellant in TCA No.608/2010V.M.S. Jafferullah ... Appellant in TCA No.598/2010Vs.
The Commissioner of Income Tax.Chennai IX,Chennail.... Respondent in both TCA
TCA No.608/2010:-Appeal preferred under Section 260A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai, 'C'' Bench, dated 30.05.2008 inITA.Nos.219/Mds/2006 for the Assessment Years 2001-02,against the order of the Commissioner of Income Tax(Appeals)X, made in ITA.No.65/2004-05, order dated 20-10-2005 andagainst the order of the Income Tax Officer, Ward X(2),Chennai made in PAN/GIR No.4722-H, order dated 29-03-2004 forthe assessment year 2001-02.
TCA No.598/2010:-Appeal preferred under Section 260A of theIncome Tax Act, 1961, against the order of the Income TaxAppellate Tribunal, Chennai, 'C'' Bench, dated 30.05.2008 inITA.Nos.459/Mds/2006 for the Assessment Years 2001-02,against the order of the Commissioner of Income Tax(Appeals)X,made in ITA.No.64/2004-05, order dated 01-12-2005 and againstthe order of the Income Tax Officer, ward X(2), Chennai-6 madein PAN/GIR No. , order dated 24-03-2004 for theassessment year 2001-02.
For Appellant : No Appearancea (in both TCA)
For Respondent : Mr. T. Ravikumar(in both TCA) Senior Standing Counsel
COMMON JUDGMENT
(Judgment was delivered by M. DURAISWAMY, J.)
When the Tax Case Appeals were listed for hearing onhttps://hcservices.ecourts.gov.in/hcservices/03.02.2021, Mr. R.Kumar, learned counsel for the appellants
submitted that in spite of writing registered letters to theappellants, the appellants did not give any instructions. Inthese circumstances, the learned counsel reported noinstructions. Recording the submissions made by the learnedcounsel for or the appellants, the matters were adjourned to16.02.2021 with a direction to the Registry to print the nameof the appellants in the cause list. Accordingly the matterswere listed on 16.02.2021. However, none appeared for theappellants. Hence, the Registry was directed to list thematter on 18.02.2021 under the caption for dismissal.Though the matters have been listed under the caption fordismissal, today also, none appeared for the appellants.Hence, this court left with no other option except todismiss the Tax Case Appeals for non prosecution.Accordingly, the Tax Case Appeals are dismissed for nonprosecution No costs.
Sd/- Assistant Registrar(CS-VIII)
//True Copy//
Sub Assistant RegistrarRjTo
1.The Commissioner of Income Tax. Chennai IX, Chennail.2.The Income Tax Appellate Tribunal, Chennai, 'C'' Bench3.The Commissioner of Income Tax, (Appeals)-X, Chennai.
4.The Income Tax Officer, Ward X(2), Chennai-6.
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