Sengoda Gounder Natarajan v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 14.06.2023

CORAM

THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ Sengoda Gounder Natarajan .. Appellant Vs.

The Income Tax Officer Ward 2, Income Tax Department Namakkal .. Respondent Tax Case Appeal filed under Section 260-A of the Income Tax Act, 1961, against the order dated 24.01.2023 passed in ITA No.1013/CHNY/2022 on the file of the Income Tax Appellate Tribunal, "C" Bench, Chennai and to set aside the same.

For Appellant : Mr.S.Sridhar For Respondent : Mr.M.Swaminathan Senior Standing Counsel 1/4

JUDGMENT

[Judgment of the court was delivered by R.MAHADEVAN, J.] The learned counsel for the appellant submitted that in view of the order passed in T.C.A.No.286 of 2023 remanding the matter to the tribunal for passing order afresh, this appeal becomes infructuous. In such view of the matter, this tax case appeal stands dismissed as infructuous. No costs.

[R.M.D., J.] [M.S.Q., J.] 14.06.2023 Index: Yes / No Speaking order/ Non-speaking order nsd 2/4

To 1.The Income Tax Officer Ward 2, Income Tax Department Namakkal 2.The Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi 3.The Judicial Member The Income Tax Appellate Tribunal "C" Bench, Chennai.

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R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd 14.06.2023 4/4