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

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ITA/9/2001HC DelhiDLHC01016621200113 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 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 postal report stating the company had "shifted years back". In light of these circumstances, the Court dismissed the appeals for non-prosecution. No decision was made on the merits of the case.

What were the facts?

The appeals, ITA 6/2001 and ITA 9/2001, were filed by Hydel Construction Pvt. Ltd. against the Commissioner of Income Tax, Delhi. The appeals were listed for hearing. 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".

What were the issues?

1. Whether the appeals should be dismissed for non-prosecution due to the appellant's counsel not receiving instructions and the unserved court notices. Assessee's Contention: Not recorded. Revenue's Contention: Not recorded.

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 12:44:46

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