M/S.S.M.K.Nataraja Nadar And v. The Income Tax Officer

2024:MHC:3932 T.C.A.No.508 of 2011

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN T.C.A.No.508 of 2011 M/s.S.M.K.Nataraja Nadar & Sons Virudhunagar .... Appellant vs The Income Tax Officer, Ward I (4), Virudhunagar.

.... Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against order of the Income Tax Appellate Tribunal, Chennai, B Bench, Chennai dated 14.07.2006 in ITA No.2001/MDS/2003 in respect of assessment year 1989-90.

For Appellant :

No appearance For Respondent :

Mr.J.Narayanasamy Senior Standing Counsel

JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J) Read this order in continuation of and in conjunction with orders dated 25.10.2024 and 21.11.2024 that are extracted in seriatim below: Order dated 25.10.2024:

Print the name of Mr.J.Narayanasamy, learned Senior Standing Counsel in the place of M/s.M.Swaminathan.

https://www.mhc.tn.gov.in/judis 1/2

T.C.A.No.508 of 2011 DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

2. There is no appearance for the appellant.

3. Fresh notice be taken by Mr.Narayanasamy, learned Senior Standing Counsel on the appellant and file proof of service prior to the next date of hearing.

List on 21.11.2024.

Order dated 21.11.2024:

No appearance for the appellant even today.

2. A perusal of the cause-title reveals that the name of the assessee has been set out as 'M/s SMK Nataraja Nadar & Sons, Virudhunagar'. Hence service of notice on the appellant may not be possible for insufficiency of details in the address.

3. List under the caption 'for dismissal' on 22.11.2024.

2. In light of the aforesaid, this Tax Case (Appeal) is dismissed for non-prosecution. No costs.

[A.S.M., J] [G.A.M., J] sl 22.11.2024 Index:Yes/No Speaking order To The Income Tax Officer, Ward I (4), Virudhunagar. T.C.A.No.508 of 2011 https://www.mhc.tn.gov.in/judis 2/2