IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.11.2014 CORAM HONOURABLE MR.JUSTICE R.SUDHAKAR AND HONOURABLE MR.JUSTICE R.KARUPPIAH Tax Case (Appeal) No.811 of 2014 Smt.K.R.Devakiammal .. Appellant -vs- Deputy Commissioner of Income Tax Central Circle-II(1) 121, Nungambakkam High Road Chennai 600 034 .. Respondent Memorandum of Grounds of Tax Case Appeal under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Chennai 'B' Bench dated 30.4.2008 made in I.T.(SS)A.No.80/Mds/2003 for block assessment period 1986-87 to 1996-97. For Appellant : Dr.Anita Sumanth For Respondent : Mr.M.Swaminathan assisted by Mr.K.Suresh Kumar JUDGMENT (Judgment of Court was delivered by R.SUDHAKAR, J.) appellant-assessee had filed appeal before Tribunal challenging order of block assessment for period 1986-87 to 1996-97. When appeal was fixed for hearing on 30.4.2008, none appeared on behalf of asseseee and since on earlier occasions also there was no appearance, therefore, treating it as case of no interest in prosecuting matter, appeal was dismissed for non-prosecution in limine, against which present 2 appeal is filed. 2. Dr.Anita Sumanth, learned counsel for appellant stated that impugned order of Tribunal dismissing appeal for non prosecution needs to be set aside on peculiar facts and circumstances of case, since one Mr.R.N.Patel, Advocate representing firm R.N.Patel & G.Surulivel, had entered appearance on behalf of appellant on 21.2.2008 and was prosecuting matter before Tribunal. Thereafter, as there was no occasion for appellant to know about status of case, it appears that he had filed petition on 15.4.2008 seeking adjournment of case to some other date, as he had to proceed to his native place for personal reasons, and thereafter he fell sick due to cancer and also died on 27.6.2011. In this background, Tribunal has dismissed appeal of assessee for non prosecution, as there was no representation. To support her plea, learned counsel also produced copy of letter received from office of M/s R.N.Patel & G.Surulivel, Advocates & Tax Consultants to state that Mr.R.N.Patel did not attend hearing on 30.4.2008 as he was away at his native place and thereafter he was suffering from cancer and died on 27.6.2011. In fact, learned counsel also produced copy of obituary reference made in newspaper. 3. Heard learned counsel for respondent as well. 4. Considering peculiar facts and circumstances of case, appellant cannot be made to suffer due to reasons beyond her control, having 3 entrusted matter to her authorised representative. Taking lenient view, we set aside order of Tribunal and remand matter to Tribunal for consideration of appeal of assessee on merits and in accordance with law. tax case appeal stands allowed by way of remand. No costs. Index : no (R.S.J.,) (R.K.,J.) Internet: yes 25.11.2014 ss To 1. Income Tax Appellate Tribunal Chennai 'B' Bench Chennai 2. Deputy Commissioner of Income Tax Central Circle-II(1) 121, Nungambakkam High Road Chennai 600 034 4 R.SUDHAKAR, J. and R.KARUPPIAH,J. ss Tax Case (A) No.811 of 2014 25.11.2014 K. R. Devakiammal v. Deputy Commissioner of Income-tax, Central Circle-II(1), Chennai