INTERNATIONAL EDUCATION ACADEMY , HYDERABAD. vs. DY. DIRECTOR OF INCOME TAX [E] III, HYDERABAD.

ITTA/147/2010HC TelanganaHBHC01015523201011 August 2025Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the subject matter of the appeal has become infructuous and that the appellant does not wish to press the appeal further. Consequently, the High Court dismissed the appeal as having become infructuous. No order was made as to costs. Any pending miscellaneous petitions were also ordered to stand closed.

What were the facts?

The appeal was filed by International Education Academy, Hyderabad (the assessee) against the order dated 08-09-2008 passed by the Income Tax Appellate Tribunal, A-Bench, Hyderabad. The appeal pertains to Assessment Years 2002-03 and 2004-05. The respondent in the appeal is the Dy. Director of Income Tax [E] III, Hyderabad. The assessee is aggrieved by the order of the Tribunal. The appeal was filed under Section 260A of the Income Tax Act, 1961.

What were the issues?

1. Whether the appeal filed by the assessee is to be decided on merits or is infructuous? Assessee's Contention: The assessee, through their counsel, submitted that the subject matter of the appeal has since become infructuous and they do not wish to press the appeal further. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The Special Government Pleader for Tax appeared for the respondent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

[ 348s I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE ELEVENTH DAY OF AUGUST '"rfiio iuousnuo nruo TWENTY FlvE THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO PRESENT PPE NO:1 47 0F INCOM E TAX TRIBU NAL A Tribunal, A-Bench, HYderabad' Between: "= r nL"rnutionrl Education Academy, Hyderabad AL 2010 Appeal under section 260A of the lncome Tax Act' '1961 aggrieved by the order dated 08-09-2008 in ITA No494t{ydl2O07 & 518/Hyd/2008 for the Assessment years 2002-03 & 2004-05 on the file of the lncome Tax Appellate AND ^''"Dy. Director of lncome tax [E] lll' Hyderabad ...APPELLANT ...RESPONDENT Counsel for the Appellant: Ms' Sagarika Koneru' counsel representing Mr. Y. Ratnakar Counsel for the Respondent: Special Govt Pleader for Tax The Court delivered the following: JUDGMENT

THE I{ONOURABLE SRI .ruSTICE P.SAM KOSHY THE HoNouR^sr.s sRr Jusrtil s,DDALA .HALA.ATHT RAo I.T.T.A.No.147 of 2010 JUDGfUEI{L @er Hon'bte Sri.Iusrice p.Sum Koshl) Ms. Sagarika Koneru, Iearned counsel representing Mr. Y.Ratnakar, leamed counsel for the appellant, submits that the subject matter has since become infructuous and she does not want to press [he appeal any further. 2' Accordingly, the Appear is dismissed as having become infructuous. 'l-here shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. Sd/- N. CHANDRA SEKHAR RAO ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, Hyderabad [OUT] 4. Two CD Copies Kam,?SL 1. The lncome Tax Appellate Trib 2. One CC to tt/r. Y. Ratnakar, Ad 3. Two CCs kr GP FOR TAX, unal, A-Bench, Hyd vocate [OPUC] High Court for the erabad State of Telangana at W

HIGH COURT DATED:1 1108t2025 JUDGMENT lTTA.No.147 of 2010 THE APPEAL IS DISMISSED AS INFRUCTUOUS ( i-?' ,..,( \. i^ /i r'i I I ! j 1$ SEP 21125 ';. ?(l ,') t t 11--.-. ..-.,;O ni'u q, l l i i I l I : l I I I I I I I I t : , ! i , i , I : a a i a ' I : .lr-

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