K.PARTHASARATHY vs. THE INCOME TAX OFFICER

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TCA/228/2016HC Madras17 June 2025Bench: Honourable The CHIEF JUSTICE4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the assessee had died and that efforts to trace the legal heirs had been unsuccessful. Consequently, the Court dismissed the appeal. The judgment stated that there would be no order as to costs. The Court also provided a direction that if the legal heirs of the assessee become aware of the pending appeal, they may approach the Court to have the appeal restored. No specific issue regarding the merits of the original appeal before the ITAT was decided.

What were the facts?

This is an appeal filed by the assessee, K. Parthasarathy, against an order of the Income Tax Appellate Tribunal, Chennai Bench, dated June 19, 2015, passed in I.T.A No.1068/Mds/2011. The appeal was filed under Section 260A of the Income Tax Act, 1961. During the hearing, the counsel for the assessee informed the High Court that the assessee had passed away and submitted a death certificate. The counsel also stated that all efforts to trace the legal heirs of the deceased assessee had failed. The appeal was filed against an order of the ITAT concerning assessment year(s) not explicitly stated in the provided text.

What were the issues?

1. Whether the appeal can proceed in the absence of the assessee and the inability to trace the legal heirs, as a question of law. The assessee's counsel contended that the assessee has died and legal heirs could not be traced, leading to the appeal being dismissed. The revenue's contentions are not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No.228 of 2016 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 ____________ Page 1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/06/2025 04:05:23 pm ) TCA No.228 of 2016 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 Neutral Citation : Yes/No bbr ____________ Page 2 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/06/2025 04:05:23 pm ) TCA No.228 of 2016 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. ____________ Page 3 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/06/2025 04:05:23 pm ) TCA No.228 of 2016 THE HON'BLE CHIEF JUSTICE AND SUNDER MOHAN,J. bbr

TCA No.228 of 2016

17.06.2025 ____________ Page 4 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 19/06/2025 04:05:23 pm )

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