Shri Ibrahim Rawther v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR T.C.A.Nos.501 & 502 of 2013 Shri Ibrahim Rawthar No.149,Jawaharlal Nehru Salai, Arumbakkam, Chennai -600 106.

PAN: AAAPI4192B .. Appellant in both appeals vs The Income Tax Officer, Media Ward III, Chennai.

.. Respondent in both appeals Prayer : Appeals filed under Section 260A of the Income-Tax Act against the order of the Income Tax Appellate Tribunal, Chennai 'A' Bench dated 15.3.2013 in ITA Nos. 1923,1924/Mds/2012.

(in both) For Appellant :

Mr.A.S.Sriraman For Respondents :

Dr.S.Sathiyanarayanan Senior Standing Counsel 1/4

COMMON JUDGMENT (Delivered by Dr. ANITA SUMANTH, J.) A memo has been filed seeking leave of the court for withdrawing vakalat since the assessee has passed away and the counsel on record is unable to ascertain the existence of legal heirs and obtain instructions.

2. Dr.S.Sathiyanarayanan, learned Senior Standing Counsel, appears for the Revenue also has no instructions in regard to whether there are any legal heirs carrying forward the assessment of the present appellant. In such circumstances, it is quite possible that the questions of law may have become academic in the present case.

3. In light of the factual position as aforesaid, we dismiss these tax case (appeals) returning the question of law unanswered. Let a copy of this order be served at the address of the appellant set out in the cause title. Liberty is given to the legal heirs to revive this matter should they so desire, within a period of three (3) months from date of receipt of this order or not at all. No costs.

[A.S.M, J.] [M.S.K, J.] 24.02.2026 Index:Yes/No ssm 2/4

To 1.The Income Tax Officer, Media Ward III, Chennai.

2.The Income Tax Appellate Tribunal, Chennai 'A' Bench, Chennai.

3/4

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm 24.02.2026 4/4