Daya Moorjani vs. The Deputy Commissioner of Income Tax [Inv]

ITTA/180/2010HC TelanganaHBHC01025924201003 February 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that the learned counsel for the appellant submitted that the appellant had expired and consequently, did not wish to pursue the appeal. In light of this submission, the High Court held that the appeal stands dismissed as not pressed. No costs were awarded. The reasoning was based solely on the appellant's decision not to proceed with the appeal following the demise of the assessee. Any pending miscellaneous applications were also ordered to stand closed. No specific findings were made on the merits of the original assessment or the orders passed by the lower authorities.

What were the facts?

This case involves an Income Tax Tribunal Appeal filed by Daya Moorjani (the appellant) against an order of the Income Tax Appellate Tribunal, Hyderabad Bench 'B'. The appeal pertains to assessment years 1988-1989 to 1998-1999. The appellant is challenging an order passed by the Commissioner of Income Tax (Appeals) which, in turn, was preferred against an order of the Deputy Commissioner of Income Tax (Investigation). The appeal was filed under Section 260A of the Income Tax Act, 1961. An interlocutory application was also filed seeking suspension of summons issued by the Tax Recovery Officer and a stay of further proceedings before the Income Tax Appellate Tribunal.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the appellant could be proceeded with. The appellant's counsel submitted that the appellant had expired and therefore, they did not intend to pursue the appeal further. The revenue did not present any arguments as the appeal was withdrawn by the appellant. The court was not asked to decide any specific question of law or fact related to the assessment, but rather the procedural fate of the appeal itself due to the appellant's demise and subsequent withdrawal.

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 MONDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 180 OF 2010 lncome Tax Tribunal Appeal untler Section 260A of the lncome Tax Act, 1961 against the Order dated 27 -02-2OOg passed in ITA(SS) No.9/Hyd/2007 for the Assessment Year 1988-1989 to 1998-1999 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, preferred against the Order dated 04-01- 2007 passed in ITA No. 0209/05-06 on the file of the Commissioner of lncome Tax (Appeals), Aayakar Bhawan, Near Kambala Tank, Rajamundry (CAMP at Hyderabad), prefgrred against the Order dated 29-10-1999 passed in PAN/clR No.D-707 on the file of the Deputy Commissioner of lncome Tax (lnv), Circle 3(2), Hyderabad. Between: Daya Moorjani, Wo. Devraj Moorjani, Aged about 49 yrs, Occ. House Wife, R/o. Plot No.34, Opp. Hitech School, Swarnadama Nagar, NDF Road, Old Bowenpally, Secunderabad ' ...Appellant / Appellant AND The Deputy Commissioner of lncome Tax [nv], Circle -3 [2], Hyderabad ...Respondents / Respondents l.A. NO: 1 OF 20'1O(ITTAMP. NO: 55 OF 2010) Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased suspend the operation of the summons, Ref. No.TRO-7/SR No.24lHyd/04-05/2009, dated 14.10.2009 issued by the Tax Recovery Officer, Range-7, Hyd and stay all further proceedings in lT[SS]No.9/Hydl20O7 on the file of lncome Tax Appellate Tribunal, Hyderabad Bench 'B'. Counsel for the Appellant Counsel for the Respondent Mr Pilli Nagaraj Ms Bokaro Sapna Reddy Junior Standing Counsel for lncome Tax

The Court delivered the following Judgment:

THE HON'BLE SRI JUSTICE P.SAM KOSHY THE HON'BLE SRI.TUSTICE NARSTNG RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL No.18O of 2OlO JUDGMENT: (pe. the Hon'ble Si Jllstice P. S.rnL KoshA) Heard Mr. Pilli Nagaraj, Iearned counsel for the appellant ald Ms. Bokaro Sapna Reddy, learned Junior Standing Counsel for Income Tax appearing on behalf of the respondent

Learned counsel for the appellant submits that the appellant has since expired, he does not intend to pursue the appeal any further. In view of the same, the appeal stands dismissed as not pressed. No costs.

As a sequel, miscellaneous applications pending if aly, shall stald closed M, VIJAYA BHASKER JOINT REGISTRAR //// To, ION OFFICER AND 1 2 The lncome Tax Appellate Tribunal, Hyderabad Bench ,8,, Hyderabad The Commissioner of Income Tax (Appeals), Aayakar Bhawan, Near Kambala Tank, Rajamundry The Commissioner of lncome Tax (Appeals)-Vl, Hyderabad The Deputy Commissioner of tncome fax 1tnv1, Ciicle iia, ff VO"r"OrO 9n" 99 to Mr piili Nagaraj, Advocate top0cl ' 9]L9 9^9 to Ms Bokaro Sapna Reddy, junior Standing Counset for tncome Tax loPUcl 4 5 b

Two CD Copies Vfukam l

HlGH COURT DATED:0310212025 JUDGMENT ITTA.No.180 of 2010 DISMISSING THE ITTA AS NOT PRESSED /..'.'.\: \t\L sf4 I r(: t 05i,:rl5 i' t .\ o,: Sr)/l ICHr.O e5

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