HYDEL CONSTRUCTION PVT. LTD. vs. COMMISSIONER OF INCOME TAX, DELHI

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ITA/6/2001HC DelhiDLHC01016588200113 October 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals for non-prosecution. The court noted that the appellant's counsel had not received instructions from the appellant. Additionally, court notices sent to the appellant were returned unserved with the remark that the company had "shifted years back". Based on these facts, the court concluded that the appeals could not be prosecuted and therefore dismissed them. No decision was made on the merits of the appeals.

What were the facts?

These are two appeals, ITA 6/2001 and ITA 9/2001, filed by Hydel Construction Pvt. Ltd. against the Commissioner of Income Tax, Delhi. The appeals were listed for hearing. The counsel for the appellant stated that he had not received instructions from the appellant. Furthermore, court notices issued to the appellant remained unserved, with the postal report indicating the company had "shifted years back". Consequently, the appeals were not prosecuted by the appellant.

What were the issues?

1. Whether the appeals can be dismissed for non-prosecution due to the appellant's failure to provide instructions to their counsel and the unserved court notices. This issue turns on the procedural rules governing appeals and the court's discretion in dealing with non-prosecution. The appellant's counsel indicated an inability to proceed due to lack of instructions. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~1 and 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 6/2001 + ITA 9/2001 HYDEL CONSTRUCTION PVT. LTD.

.....Appellant Through: Mr. Anurag Chawla and Mr. Ishan Chawla, Advs. versus COMMISSIONER OF INCOME TAX, DELHI .....Respondent Through: Mr. Vipul Agrawal, SSC, Ms. Sakshi Shairwal, JSC, Mr. Akshat Singh, JSC, Mr. Gaoraang Ranjan, Ms. Harshita Kotru, Adv. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

13.10.2025 1. Mr. Ishan Chawla appearing for Mr. Anurag Chawla, learned counsel for appellant states that as per the instructions given by Mr. Anurag Chawla, he is not getting instructions from appellant/company. 2. We also note, the Court notice issued to the appellant/company remain unserved as the report suggest “shifted years back”. 3. If that be so, the appeals are dismissed for non-prosecution. V. KAMESWAR RAO, J VINOD KUMAR, J OCTOBER 13, 2025 ss 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 25/10/2025 at 12:44:36

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