P.Vallammal v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.02.2021

CORAM

THE HON'BLE MR.JUSTICE M. DURAISWAMY AND THE HON'BLE MRS.JUSTICE T.V. THAMILSELVI TAX CASE APPEAL NO.371 OF 2009 P.Valliammal ...Appellant Vs.

The Income Tax Officer, Ward 1 (2), Pollachi.

...Respondent

Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras "A" Bench, dated 02.01.2009 passed in I.T.A.No.2538/Mds/2007 against the order of the Commissioner of Income Tax(Appeals)-II, Coimbatore dated 27/09/2007 in I.T.Appeal No.360C/2006-07 in PAN/GI.AEFPU3233D for the assessment year 2003-04 and against the order of Income Tax officer Ward-1(2), Pollachi, dated 30/10/06 in AEFPU3233D/V-3611/I(2), for the year 2003-04. For Appellant : Mr.K.Ravi For Respondent : Mr.T.R.Senthil Kumar, Senior Standing Counsel

J U D G M E N T

(Delivered by M. DURAISWAMY, J) Mr.K.Ravi, learned counsel appearing for the appellant submitted that the appellant viz., P.Valliammal had died long back and that no steps have been taken, hence, the appeal may be dismissed as abated.

2.Recording the submission made by the learned counsel for the appellant, the Tax Case Appeal stands dismissed as abated. No costs.

Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar va https://hcservices.ecourts.gov.in/hcservices/

To

1. Income Tax Appellate Tribunal, Madras "A" Bench 2.The Commissioner of Income Tax(Appeals)-II, Coimbatore.

3.The Income Tax Officer, Ward 1 (2), Pollachi.

+1cc to M/s.T.R.Senthil Kumar, Advocate, S.R.No.11076 Tax Case Appeal No.371 of 2009 SMI(CO) KKV/19/03/2021 https://hcservices.ecourts.gov.in/hcservices/