K.Parthasarathy v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.06.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUNDER MOHAN T.C.A. No.228 of 2016 K.Parthasarathy, 18A, Nageswaran North Street, Kumbakonam.

PAN: AAFPP2117E .. Appellant Vs.

The Income Tax Officer, Ward 1(1,) 31, Krishnasamy Road, Gandhi Nagar, Kumbakonam.

.. Respondent Prayer : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal, "C" Bench, Chennai, dated 19.06.2015 passed in I.T.A No.1068/Mds/2011. For Appellant:

Mr.A.S.Sriraman For Respondent:

Mr.J.Narayanaswamy

JUDGMENT

(Delivered by the Hon'ble Chief Justice) Shri Sriraman states assessee has died and tenders a copy of the death certificate, which is taken on record and marked as "X" for identification. Shri Sriraman states all efforts to trace the legal heirs of assessee have failed.

2. Appeal is dismissed. There shall be no order as to costs. If and when the legal heirs of assessee realise that such an appeal was pending, they may approach the Court for restoring this appeal. (K.R.SHRIRAM, CJ.) (SUNDER MOHAN, J.) 17.06.2025 Index :

Yes/No :

Yes/No bbr

To:

1. The Assistant Registrar Income Tax Appellate Tribunal "C" Bench, Chennai.

2. The Commissioner of Income Tax (Appeals), Tiruchirapalli.

3. The Income Tax Officer, Ward 1(1,) 31, Krishnasamy Road, Gandhi Nagar, Kumbakonam.

THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J.

bbr 17.06.2025