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

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ITA/1175/2005HC DelhiDLHC01059032200518 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 dismissed the appeals for want of prosecution. The reasoning was based on the consistent absence of the appellant on multiple hearing dates and the fact that the court notice sent to the appellant was returned unserved, with the postal endorsement indicating that no such firm/company/office existed at the provided address. The Court concluded that these circumstances demonstrated the appellant's lack of interest in pursuing the present appeals. No decision was made on the merits of the case.

What were the facts?

The appeals, ITA Nos. 1171/2005, 1172/2005, and 1175/2005, were filed by M/s Sawhney Export House against the Commissioner of Income Tax. The appellant was absent on the current date and also on the previous date, January 17, 2026. Furthermore, the court notice issued to the appellant was returned unserved with the remark "unserved, no such firm/company/office exists at the given address." This indicated that the appellant had lost interest in pursuing the appeals.

What were the issues?

1. Whether the appeals are liable to be dismissed for want of prosecution, given the absence of the appellant and the unserved court notice. (Question of procedure) The appellant did not appear to argue the appeals. The revenue was represented. The court noted the appellant's absence on two consecutive dates and the unserved court notice indicating the firm's non-existence at the given address. The court inferred from this that the appellant had lost interest in pursuing the appeals.

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 11:25:07

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 11:25:07

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