AVANTI FEEDS LTD., HYDERABAD. vs. COMMISSIONER OF INCOME TAX, HYDERABAD.

ITTA/520/2010HC TelanganaHBHC01031172201008 January 2026Author: P.SAM KOSHY,SUDDALA CHALAPATHI RAO4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that since the appellant's counsel was absent on the current date and also on the last occasion, and there was no representation for the appellant, the appeal had to be dismissed for want of prosecution. The Court noted that it was left with no other option but to dismiss the appeal on this procedural ground. The operative direction was to dismiss the appeal. No decision was made on the merits of the case. The judgment explicitly states that the appeal stands dismissed for want of prosecution, with no order as to costs. Pending miscellaneous applications, if any, were also to be dismissed.

What were the facts?

This matter concerns Income Tax Tribunal Appeal No. 520 of 2010, filed under Section 260A of the Income Tax Act, 1961. The appeal challenges an order dated May 14, 2010, passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'B', for the Assessment Year 2001-2002. The appellant is Avanti Feeds Ltd., and the respondent is the Commissioner of Income Tax, Hyderabad-1. The appeal was listed for hearing on January 8, 2026. The judgment notes that on the last occasion, and again on the current date, no one appeared on behalf of the appellant.

What were the issues?

1. Whether the appeal should be dismissed for want of prosecution, given the absence of the appellant's counsel. The appellant, Avanti Feeds Ltd., did not appear before the High Court. The judgment does not record any specific arguments made by the appellant. The respondent, Commissioner of Income Tax, Hyderabad-1, was represented, but the judgment does not detail any arguments presented by the respondent's counsel. The primary issue before the Court was the procedural status of the appeal due to the appellant's non-appearance.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY,THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO INCOME TAX TRIBUNAL APPEAL NO: 520 OF 20'10 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1 961 against the order dated 14-05-2010 passed in ITA No. 1360/HYD/08 for the Assessment Year 2001-2002 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad. Between: Avanti Feeds Ltd., G-2, Concorde Apartments, 6-3-658, Somajiguda, Hyderabad ...APPELLANT AND Commissioner of lncome Tax, Hyderabad-1 , 10-2-3, lT Towers, A C Guards, Hyderabad ...RESPONDENT Counsel for the Appellant: SRl. K. RAJI REDDY(SENIOR SC INCOME TAX DEPr) (NoT PRESENT) Counsel for the Respondent: SRI BOKARO SAPNA REDDY (SENIOR SC lNcoME TAX)

The Court made the following ORDER:

IN THE III(;H COUR'f FOR THE STATE OF TELANGANA A1 DEIIABAI) THE HO\OURABLE SRI JUSTICE P.SAM KOS t Y AND THE HONOURABLE SI{I JUSTICE STJDDALA CHALAT' THI RAO TTA No.520 of 2010 Date:08.01.2026 Bctween: Avanti l;ceds L td.. [11'dcrabad Appcllant And Comrnissioncr ol lncomc I'ax' llyderabad-I, Ilyderabad. . Respondents JUDGMENT: ' par lktn hlt Sri .lustite P.,\unt Koshy) None appcars lor thc appellant. when the matt': is taken-up On the last occasitln also. thcre is no representation orr behalf of the appellanl. l'hercttrro, ue directed the lnatter to be postcd u I ler the caplicrn ' ltrr dismissal'.

In vicw o1'thc sanre. this Bench is lctl with no oth( option but to dismiss thc appcal fbr u ant of prosccution.

Accordirrgll . tlre Appeal stands dismissed for rran lf prosecution' Therc shall be no ordcr as to costs. Pending miscellancous aPPlications, if anY, shall ste t lckrsed. N.SRIHARI : EPUTY REGISTRAR (j- ///' SECTION OFFICER To 1. The lncome Tax Appellate Tribunal' Hyderabad Bench ' ]" Hyderabad'

One CC to SRI K. RAJI REDDY, (SENIOR SC- INC() /lE TAX DEPT) toPUCl f.'n-L at- , - ' -:rg .','

I 3 One CC to SRI BOKARO SAPNA REDDY (SENIOR SC INCOME TAX) [oPUC] 4 Two CD Copies I kul W

HIGH COURT DATED:08/0112026 JUDGMENT ITTA.No.520 of 2010 DISMISSING TTIE ITTA WITHOUT COSTS '-It-'; */," ( oR TrlE ,.riej : \aa \ 2026 o T ,. * \ \ Da11 -rrf .-' -:31t i 1 ii l I I I !

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