IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06.06.2018 CORAM THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM and THE HON'BLE MR.JUSTICE N.SESHASAYEE Tax Case (Appeal) Nos.1368 to 1370 of 2007 & 512 to 514 of 2008 J.Devarajulu ... Appellant in all TCAs v. The Assistant Commissioner of Income Tax Business circle – III Chennai - 600 034 ...Respondent in all TCAs Tax Case (Appeal) Nos.1368/2007 APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 31.08.2006 made in I.T.A.No.486/Mds/2002 on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench for the assessment year 1983-1984. Tax Case (Appeal) Nos.1369/2007 APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 31.08.2006 made in I.T.A.No.487/Mds/2002 on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench for the assessment year 1984-1985. Tax Case (Appeal) Nos.1370/2007 APPEAL under Section 260A of the Income Tax Act, 1961 against the order dated 31.08.2006 made in I.T.A.No.488/Mds/2002 on the file of the Income Tax Appellate Tribunal, Madras 'A' Bench for the assessment year 1986-1987. Tax Case (Appeal) Nos.512/2008 APPEAL under Section 260A of the Income Tax Act, 1961 against M.P.No.14/Mds/2007 in I.T.A.No.486/Mds/2002 in the common order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 31.07.2007 in M.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 for the assessment years 1983-84 to 1985-1986. https://hcservices.ecourts.gov.in/hcservices/ Tax Case (Appeal) Nos.513/2008 APPEAL under Section 260A of the Income Tax Act, 1961 against M.P.No.15/Mds/2007 in ITA.No.487/Mds/2002 in the common order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 31.07.2007 in M.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 for the assessment years 1983-84 to 1985-1986. Tax Case (Appeal) Nos.514/2008 APPEAL under Section 260A of the Income Tax Act, 1961 against M.P.No.16/Mds/2007 in I.T.A.No.488/Mds/2002 in the common order of the Income Tax Appellate Tribunal, Madras 'B' Bench, dated 31.07.2007 in M.P.Nos.14 to 16/Mds/2007 in I.T.A.Nos.486 to 488 /Mds/2002 for the assessment years 1983-84 to 1985-1986. TCA.NOs.1368 to 1370 of 2007 and 512 to 514 of 2008: against the order dated 31/08/2006 and made in I.T.A.Nos.486 to 488/mds/2002 on the file of the Income Tax Appellate Tribunal, Chennai “A” Bench and against the order dated 10/01/02 and made in ITA.Nos.11812/2001-02, and dated 31/01/2012 on the file of the Commissioner of Income Tax Appeals(VIII) 121,Mahatma Gandhi Road, Chennai 600 034 and against the order dated 28.02.1991 made in PAN.47-068PN-0622/83-84 and PAN 47—068-PN- 0622/84-85 and dated 29.03.1989 made in PAN-47-068 PN-0622/86-87 on the file of the Assistant commissioner, Central circle I(3), Madras-34(TCA.1368 TO 1370/07) against the order dated 07.01.2008 made in MP.NO.14 to 16/mds/ITA.NO.486 to 488/mds/2002 on the file of the Income Tax Appellate, “A” Bench and against the order dated 10.01.2002 made in ITA.NO.11 to 12 and dated 31.01.2002 made in ITA.NO.13/2001- 02 against the order dated 22.02.1991 made in PAN.47-068PN- 0622/83-84 and PAN.47-068PN-0622/84-85 and order dated 29/03/1989 made in PAN-47-068-PN-0622/86-87 on the file of the Assistant Commissioner, Central Circle I(3), Madras-34(TC.512 TO 514 OF 2008) For Appellant : No appearance in all TCAs For Respondent : Mr.M.Swaminathan in all TCAs Standing Counsel COMMON JUDGMENT (Judgement of the court was delivered by T.S.SIVAGNANAM, ,J) Tax Case (Appeal) Nos.1368 to 1370 of 2007 have been filed by the assessee against the common order passed by the Income Tax Appellate Tribunal, Chennai 'A' Bench, dated 31.08.2006. https://hcservices.ecourts.gov.in/hcservices/ 2. The assessee has filed separate Tax Case Appeals being Tax Case (Appeal) Nos. 512 to 514 of 2008 against the common order passed by the Income Tax Appellate Tribunal, Chennai 'B' Bench, in the Miscellaneous Petitions filed by the assessee, by order dated 31.07.2007. 3. Initially the assessee was represented by a learned counsel, who had subsequently withdrawn his Vakalat. When the cases came up before the Division Bench on 22.06.2016, the then learned counsel, who was appearing for the appellant, produced a copy of the letter dated 08.04.2015, which was circulated to the Registry, requesting the Registry not to print his name in the cause list as he has withdrawn his Vakalat. The letter, which was sent by the learned counsel to the assessee, informed the assessee to engage a counsel or to represent in person. However, the said letter returned with the postal endorsement "Delivery attempted-Door Locked-Intimation served". Till date, no alternate arrangements have been made by the assessee, despite the fact that the learned counsel, who was appearing for the assessee, had withdrawn his Vakalat. Thus, it appears that the petitioner is not diligent in prosecuting the matter. 4. In view of the above, the above Tax Case Appeals are dismissed for default. No costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar Rj To 1. Income Tax Appellate Tribunal, Madras 'A' Bench Chennai. 2. Income Tax Appellate Tribunal, Madras 'B' Bench Chennai 3.The Assistant Commissioner of Income Tax Business circle – III Chennai - 600 034 https://hcservices.ecourts.gov.in/hcservices/ 4.The Commissioner of Income Tax Appeals(VIII) 121,Mahatma Gandhi Road, Chennai-600 034 5.The Assistant commissioner Central Circle(I)3, Madras-34 +1cc to Mr.M.Swaminathan, Advocate sr.no.35305 Tax Case (Appeal) Nos.1368 to 1370 of 2007 & 512 to 514 of 2008 nr 28/06/2018 https://hcservices.ecourts.gov.in/hcservices/