M/S Hallmark Engineers v. The Income Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23.02.2026 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR M/s. Hallmark Engineers No.4/28, Pachaipper Street, J.J. Nagar East, Chennai - 600 037.

.. Appellant vs The Income Tax Officer, Circle XIII (3), IT Department, 121 MG Road, Chennai - 34.

.. Respondent Prayer : Appeal filed under Section 260A of the Income-Tax Act, 1961 against the order of the Income Tax Appellate Tribunal 'B' Bench, Chennai dated 8.11.2013 in MP No. 148/Mds/2013 for the assessment year 2007 - 08.

For Appellant :

No appearance For Respondent :

Mr.T.Ravikumar Senior Standing Counsel 1/4

JUDGMENT

(Delivered by Dr. ANITA SUMANTH, J.) There has been no representation for the assessee / appellant. Mr.Devanathan, who has filed this tax case (appeal) is also no more. Hence we had directed notice to be sent to the appellant and the cause list reflects that notice was returned with the endorsement 'left'. It has also been affixed on the High Court's notice board. The description of the appellant is printed in the cause list.

2. In any event, we find from the records that the question of law has not even been admitted and docket order dated 07.02.2019, records the submissions of the appellant counsel who then awaited instructions from the assessee as to whether assessee wished to withdraw the appeal.

3. In light of the above, specifically the continued non-appearance, this tax case (appeal) is dismissed for non prosecution. No costs. [A.S.M, J.] [M.S.K, J.] 23.02.2026 Index:Yes/No ssm 2/4

To 1.The Income Tax Officer, Circle XIII (3), IT Department, 121 MG Road, Chennai - 34.

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

3/4

DR. ANITA SUMANTH,J.

and MUMMINENI SUDHEER KUMAR,J.

ssm T.C.A.No.381 of 2014 23.02.2026 4/4