SMT.KRISHNAMURTHY BOYAPATTI vs. THE ASSISTANT COMMISSIONER O

TCA/958/2019HC Madras27 February 2020Bench: Hon`ble Mr Justice N. KIRUBAKARAN4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals for default. The Court noted that on the previous day, the learned counsel for the appellants had stated that there were no instructions from the appellants, and the Registry was directed to list the matter again. However, on the day of the final hearing, there was no representation on behalf of the appellants. Consequently, the appeals were dismissed for default, and no costs were awarded. The connected miscellaneous petition was also closed. The judgment does not delve into the merits of the original ITAT order or the underlying tax disputes.

What were the facts?

These appeals were filed by Smt. Krishnamurthy Boyapatti and Smt. Kanchana Boyapatti (the appellants) against the order dated 26.07.2004 passed by the Income Tax Appellate Tribunal, 'A' Bench, Chennai. The respondent is the Assistant Commissioner of Income Tax, Company Circle - I (NR), Chennai. The appeals were filed under Section 260A of the Income Tax Act, 1961. The matter was listed for hearing on 26.02.2020, and the counsel for the appellants stated that there were no instructions from the appellants. The Registry was directed to print the names of the appellants in the cause list and list the matter for the next day. On 27.02.2020, when the matter was called again, there was no representation on behalf of the appellants.

What were the issues?

1. Whether the appeals are liable to be dismissed for want of prosecution due to the absence of representation from the appellants. (Question of procedure turning on the rules of the court and the Income Tax Act, 1961). Assessee's Contention: The judgment does not record any specific contentions made by the assessee's counsel regarding the merits of the case. However, the initial appearance of the counsel indicated an intention to represent the assessee. Revenue's Contention: The judgment does not record any specific contentions made by the revenue's counsel regarding the merits of the case. The revenue would likely rely on the procedural rules for dismissal in case of non-appearance.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

T.C.A.Nos.958 & 959 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 27.02.2020 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN and THE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.Nos.958 & 959 of 2019 and C.M.P.No.25080 of 2019 Smt. Krishnamurthy Boyapatti, Rep. by Sh.Sadagopal Naidu, 78, S.N.Chetty Road, Chennai - 600 017. ... Appellant in T.C.A.No.958 of 2019 Smt.Kanchana Boyapatti, Rep. by Sh.Sadagopal Naidu, 78, S.N.Chetty Road, Chennai - 600 017. ... Appellant in T.C.A.No.959 of 2019 Vs The Assistant Commissioner of Income Tax, Company Circle - I (NR), Chennai - 600 034. ...Respondent in both the appeals. COMMON PRAYER: Tax Case Appeals filed under Section 260A of Income Tax Act, 1961 against the order dated 26.07.2004 in I.T.A.Nos.2108 & 2109(Mds)/97 on the file of the Income Tax Appellate Tribunal, 'A' Bench, Chennai. 1/4 http://www.judis.nic.in T.C.A.Nos.958 & 959 of 2019 For Appellants : Mr.M.Venkat Narayanan for Mr.Subbaraya Aiyar. For Respondent : Mrs.R.Hemalatha, Junior Standing Counsel.

C O M M O N J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) When the matter was called yesterday i.e. on 26.02.2020, the learned Counsel for the appellants submitted that there was no instructions from the appellants. Hence, Registry is directed to print the names of the appellants in the cause list and list today. 2.Even today, when the matter is called, there was no representation on behalf of the appellants. Hence, these appeals are dismissed for default. No costs. Consequently, connected miscellaneous petition is closed.

(N.K.K.,J.) (P.V.,J.) 27.02.2020 ay 2/4 http://www.judis.nic.in T.C.A.Nos.958 & 959 of 2019 To The Assistant Commissioner of Income Tax, Company Circle - I (NR), Chennai - 600 034. 3/4 http://www.judis.nic.in T.C.A.Nos.958 & 959 of 2019 N.KIRUBAKARAN, J. and P.VELMURUGAN, J. ay T.C.A.Nos.958 & 959 of 2019 and C.M.P.No.25080 of 2019 Dated:27.02.2020 4/4 http://www.judis.nic.in

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