THERMAL SYSTEMS (HYD) PVT LTD, JEEDIMETLA, HYD vs. Assistant Commissioner of Income Tax Circle -3(3)

PDF · subscribers
ITTA/249/2008HC TelanganaHBHC01040269200804 February 2025Author: P.SAM KOSHY,NARSING RAO NANDIKONDA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since there was no representation on behalf of the appellant, Thermal Systems (Hyd) Pvt Ltd, despite the matter being posted for hearing under the caption 'for dismissal' and having been absent on previous occasions as well, the Bench was left with no other option but to dismiss the appeal. The appeal was accordingly dismissed for non-prosecution. Any pending miscellaneous applications were also closed. No order as to costs was made.

What were the facts?

The appellant, Thermal Systems (Hyd) Pvt Ltd, filed an Income Tax Tribunal Appeal (ITTA) No. 249 of 2008 before the High Court for the State of Telangana at Hyderabad. This appeal was against an order passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'B', in ITA No. 896/HYD/2006 for the Assessment Year 2000-2001. The ITTA challenged an order dated 09-08-2006 passed by the Commissioner of Income Tax, Hyderabad - II, which in turn was preferred against an order dated 31-01-2005 passed by the Assistant Commissioner of Income Tax, Circle - 3(3), Hyderabad. The appeal was listed for hearing on February 4, 2025, under the caption 'for dismissal'.

What were the issues?

The High Court had to decide whether to dismiss the Income Tax Tribunal Appeal No. 249 of 2008 for want of prosecution. The appellant's counsel was absent on the current date of hearing and on previous occasions. The revenue was represented by its Senior Standing Counsel. The core issue was the appellant's failure to prosecute its appeal. The appellant's argument is not recorded as there was no representation. The revenue's argument is not recorded as the appeal was dismissed for non-prosecution.

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
134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERNBAD TUESDAY, THE FOURTH 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: 249 OF 2008 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1961 against the Order passed in ITA No. 896/HYD/2006 for the Assessment Year 2000-2001 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad preferred against the Order dated 09-08-2006 passed in F.No.26/ClT-ll/263(26y2005-06 on the file of the Commissioner of lncome Tax Hyderabad - ll, Hyderabad preferred against the Order dated 31-01-2005 passed in PAN/GlR No.AAACT9825H on the file of the Assrstant Commissioner of lncome Tax, Circle - 3(3), Hyderabad. Between: Thermal Systems (Hyd) Pvt Ltd, Apuroopa Township, Jeedimetla, Hyderabad. AND ...Appellant Assistant Commissioner of lncome Tax, Circle -3(3), Hyderabad ...Respondent Counsel for the Appellant : Sri V Prabhakar( NO representation) Counsel forthe Respondent: J V PRASAD , (Sr. Standing Counsel FOR INCOME TAX DEPT.

The Court delivered the following: Judgment I I I I I I i l

.I'HE HON'BLE SRI JUSTICE P.SAIVI KOSHI' THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA I.T.T.ANo.249 of 2008 .IUDGMENT: 7xr H)n hle 9i lstice P.SAM KOSHY) Today, u.hen the matter is taken up for hearing, there is no representation on behalf of the appellant inspite of the matler being posted under the caption 'for dismissal'.

2.

There \\.asi no representation on behalf of the appellant ,.)n previous occaslons

3.

In view o I the same, this Bench is Ieft with no other option but to dismiss the instant appeal for want ofprosecution. Accordinglv. thc instant appeal stands c ismissed lor non-prosecution. As a sequ,:[, miscellaneous applications pending, il- any. shall stand closed. No ordcr as to costs. A.V.S.S.C;.S.M. SARMA torNr REGTSTRAR AND \\ //// tECTON OFFICER

1.

The lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad

2.

The Commissioner of lncome Tax Hyderabad - Il, Hyderabad

3.

The Assistant Commissioner of Income Tax, Circle - 3(3), Hyderabad

4.

One CC to Sri V Prabhakar, Advocate [OPUC]

5.

One CC to Sri J V Prasad, Sr. Standing Counsel FOR INCOA/E TAX DEPT., loPUCl

6.

Two CD Copies i I To, ADK

/ HIGH COURT DATED:0410212025 JUDGMENT ITTA.No.249 of 2008 1l z: - - -'-- \,. r;lAl( ? { ?1 tl'tr'rr :[lh I rrr .-1nt{ \ DISMISSING THE ITTA FOR NON.PROSECUTION WITHOUT COSTS o6 ( o 'r{-

Recent GST High Court judgments

Search GST case law →