M/S. RAJSRIYA ENTERPRISES vs. THE INCOME TAX OFFICER

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TCA/65/2015HC Madras25 March 2026Bench: Honourable Dr Justice G. JAYACHANDRAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that there was no representation for the appellant. It was previously reported that the appellant's counsel had passed away. Subsequent notices sent to the appellant were returned with the endorsement "no such addressee." The Department also confirmed its inability to serve notice due to the appellant's unknown whereabouts. Consequently, the Court held that no purpose would be served by keeping the appeal pending. The Tax Case Appeal was dismissed for non-prosecution. No decision was made on the merits of the case.

What were the facts?

The appeal is filed by M/s. Rajsriya Enterprises P. Ltd. against the order of the Income Tax Appellate Tribunal, Chennai Bench, dated 04.06.2010, for Assessment Year 2002-03. The appellant's counsel on record had passed away. Notice was directed to be served on the appellant, but it was returned with the endorsement "no such addressee." The respondent Department also reported inability to complete service as the appellant's whereabouts are unknown. In these circumstances, the High Court found no purpose in keeping the appeal pending.

What were the issues?

1. Whether the appeal can proceed in the absence of the appellant and with unserved notice, given the circumstances of the appellant's counsel's demise and the returned notice indicating an unknown addressee. Assessee's contention: Not recorded as there was no representation for the appellant. Revenue's contention: Not recorded as the appeal was dismissed for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

TCA No. 65 of 2015 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-03-2026 CORAM THE HON'BLE DR JUSTICE G. JAYACHANDRAN AND THE HON'BLE MR.JUSTICE SHAMIM AHMED Tax Case Appeal No. 65 of 2015 M/s.Rajsriya Enterprises P. Ltd Plot No.706, No. 29/137-B Poonavadi Road, Paruthippattu, Chennai 600 071 ..Appellant Vs The Income Tax Officer Company Ward V (1) No. 121, Nungambakkam, High Road, Nungambakkam, Chennai 600 034. ..Respondent PRAYER: Tax Case (Appeal) is filed under Section 260A of the Income-Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Chennai “B” Bench, dated 04.06.2010 in ITA No.1544/Mds/2009 for the Assessment Year 2002-03. For Appellant: Mr. N.Devanathan (No More) For Respondent: M/s V. Pushpa Senior Standing Counsel JUDGMENT (Judgment of the Court was delivered by Dr.G.Jayachandran J.) There is no representation for the appellant. On the previous occasion, it was reported to the Court that the counsel on record has passed __________ Page1 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/03/2026 01:12:18 pm ) TCA No. 65 of 2015 away. Hence, we directed to serve notice to the appellant; however, notice sent was returned with the endorsement "no such addressee." 2. The Department, which was also directed to serve notice, has been unable to complete service as the whereabouts of the appellant are unknown. In such circumstances, no purpose will be served by keeping the appeal pending. Accordingly, this Tax Case Appeal is dismissed for non-prosecution. (G.J.,J.) (S.S.A.,J.) 25-03-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rpl To The Income Tax Officer Company Ward V (1) No. 121, Nungambakkam, High Road, Nungambakkam, Chennai 600 034 __________ Page2 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/03/2026 01:12:18 pm ) TCA No. 65 of 2015 DR.G.JAYACHANDRAN J. and SHAMIM AHMED J. rpl TCA No. 65 of 2015 25-03-2026 __________ Page3 of 3 https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/03/2026 01:12:18 pm )

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