DR. N. SATYANARAYANA vs. DY. COMMISSIONER OF INCOME TAX

ITTA/20/2009HC TelanganaHBHC01014004200915 July 2025Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dispose of the appeal at that juncture. The court granted liberty to the legal representatives of the appellant to revive the appeal if they were aggrieved by any of the orders passed arising out of the impugned order. The appeal was disposed of with this liberty, and there was no order as to costs. Consequently, any pending miscellaneous petitions were also closed. The specific merits of the original appeal before the ITAT were not decided.

What were the facts?

The appellant, Dr. N. Satyanarayana, through his counsel, appealed an order dated 23-03-2007 passed by the Income Tax Appellate Tribunal, A Bench, Hyderabad. The appeal was filed before the High Court for the State of Telangana. The respondent was the Dy. Commissioner of Income Tax, Circle-1. During the proceedings, the appellant's counsel informed the court that the appellant was deceased and that it was difficult to contact his legal representatives. Consequently, the court considered disposing of the appeal.

What were the issues?

1. Whether the appeal can be disposed of in the absence of the appellant and difficulty in contacting legal representatives, and if so, with what liberty to the legal representatives? (Mixed question of law and fact, concerning procedural fairness and the continuation of proceedings). Contentions: Assessee: The appellant's counsel stated that the appellant is deceased and legal representatives are difficult to contact, implying a need for a procedural resolution. Revenue: No specific contentions were recorded for the revenue in the judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

THE HON'BLE SRl JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA lTTA.No:2 0 0F 2009 Appear under section 260-4 of the rncome Tax Act, aggrieved by the order dated 23-03-2007 in r-T.(ss).A.No.145/Hydt02 on the fire of the Income Tax Appellate Tribunal ,A, Bench. Hyderabad. Between: IN THE HIGH COURT FOR THE STATE OF TELANGANA [34471 AT HYDERABAD TU-ESDAY, THE FIFTEENTH DAY OF JULY TWO THOUSAND AND TWENry FIVE PRESENT Dr. N. Satyanarayana, C/o. Service Links lnternationat Limited, # g_3_g4,lN12, Nagarjuna Nagar, Ameerpet, Hyderabad. AND ...Appellant ...Respondent Dy- Commissioner of lncome Tax, Circle _1, Income Tai Towers, A.C.Gards, Masabtank, Hyderabad. Counsel for the Appellant: Mr. A.V.ASiva Kartikeya, representing Mr. A.V. Krishna Koundinya Counsel for the Respondent: Ms_. J. Sunitha, appearing for Ms. B. Sapna neaary, (sr. st fon tNcoME TAx) The Court made the fottowing: JUDGMENT : ! I l

TTIE HONOURABLE SRI JUSTICE P.SAM KOSHY AND TIIE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No. oF 2009 0 JUDGMENT (per Llon'ble Sri Justice P Sam Koshy) Mr.A.V.A.Siva Karlikeya, leamed counsel representing Mr.A.V.KrishnaKoundinya,leamedcounselfortheappellant and Ms. J.Sunitha, leamed counsel appearing on the instructions of Ms. B.Sapna Reddy, leamed Senior Standing Counsel for the Income Tax Department for the respondent' 2. Learned counsel appearing for the appellant submits that as per the information, the appellant is no more and he is finding it difficutt to contact the legat representatives of the appellant as well. 3. In the light of the same, we are inclined to dispose of the appeal at this juncture reserwing the right of the legal representatives of the appellant to revive the same if they are aggrieved by any of the orders passed arising out of the impugned order in this aPPeal

2 4 With the aforesaid liberty, rhe appeal stands disposed of. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shalt stand closed Sd/- I: NAGA LAKSHMI //TRUE COPY// JOINT REGISTRAR ECTION OFFICER To, 1. The lncome Tax Appellate Tribunal ,A, Bench. Hyderabad. 2. One CC to SRI Mr. A.V. Krishna Koundiny, nJuo"rt. tOpUCl 3. one cC to Ms. B. sapna Reddy, (Sr. sC EonirucorrlE rnxl ioeucl 4. Two CD Copies Kam/gh Q- 'i' l'

HIGH COURT DATED:151O712025 JUDGMENT ITTA.No.20 of 2009 DISPOSING OF THE APPEAL 6d'b tii 21 rrlg 26 . .-/ fl;-..,.-" . z/ .2', .iE S T^,i-t os o^ / &* / \1..

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