M/S SAWHNEY EXPORT HOUSE vs. COMMISSIONER OF INCOME TAX

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ITA/1171/2005HC DelhiDLHC01059028200518 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appellant had lost interest in pursuing the present appeals. This conclusion was reached based on two primary observations: firstly, the consistent absence of any representative for the appellant on multiple hearing dates, including the current and previous dates. Secondly, the court noted that the official court notices sent to the appellant's registered address were returned unserved, with a specific endorsement indicating that no such firm, company, or office existed at the given location. Consequently, the appeals were dismissed for want of prosecution. The court did not delve into the merits of the substantive tax issues, if any, as the dismissal was purely procedural.

What were the facts?

The appeals, ITA Nos. 1171/2005, 1172/2005, and 1175/2005, were filed by M/s Sawhney Export House (the appellant) against the Commissioner of Income Tax (the respondent). The appellant was represented by 'None' in court. On the current date and the previous date (17.01.2026), no one appeared on behalf of the appellant. Furthermore, court notices sent to the appellant were returned unserved with the endorsement 'unserved, no such firm/company/office exists at the given address'. This indicated to the court that the appellant had lost interest in pursuing the appeals.

What were the issues?

1. Whether the appeals filed by M/s Sawhney Export House are liable to be dismissed for want of prosecution, given the absence of the appellant and the unserved court notices. This issue turns on the procedural rules governing appeals and the court's discretion in handling non-prosecuted cases. Contentions: Assessee: No contentions were recorded for the assessee as no one appeared on their behalf. Revenue: The revenue's counsel was present, but their specific contentions regarding the dismissal for want of prosecution were not detailed in the judgment, beyond their presence and the facts presented to the court.

AI-generated summary — verify with the full judgment below

$~8 to 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1171/2005 M/S SAWHNEY EXPORT HOUSE .....Appellant Through: None. versus COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Harshita Kotru, Mr. Gauraang Ranjan, Advs. 9 + ITA 1172/2005 M/S SAWHNEY EXPORT HOUSE .....Appellant Through: None. versus COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Harshita Kotru, Mr. Gauraang Ranjan, Advs. 10

+ ITA 1175/2005 M/S SAWHNEY EXPORT HOUSE .....Appellant Through: None. versus COMMISSIONER OF INCOME TAX .....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Harshita Kotru, Mr. Gauraang Ranjan, Advs. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/02/2026 at 11:25:30

CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

18.02.2026 1. Nobody appears on behalf of the appellant. Even on the previous date i.e. 17.01.2026, nobody appeared. 2. Even the Court notice issued to the appellant has returned with a note “unserved, no such firm/company/office exists at the given address”. 3. It is thus, apparent that the appellant has lost its interest in pursuing the present appeals. 4. The appeals are therefore dismissed for want of prosecution. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 18, 2026/ck This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 21/02/2026 at 11:25:30

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