M/s. Bodhtree Consulting Ltd., a Company vs. Assisant Commissioner of Income Tax

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ITTA/521/2010HC TelanganaHBHC01021284201010 December 2025Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO5 pages
AI SummaryRemanded

What did the High Court hold?

The High Court held that the appeals have become infructuous. The Court noted that the appellant had undergone Corporate Insolvency Resolution Process (CIRP) and the National Company Law Tribunal (NCLT) had passed an order on 20.02.2023. The appellant's counsel submitted that the government's dues were duly provided for in the CIRP, and therefore, nothing further survives in the present appeals. This submission was not disputed by the Revenue's counsel. Consequently, the High Court ordered that the appeals stand closed as having become infructuous. No order as to costs was made.

What were the facts?

These are two appeals filed by M/s. Bodhtree Consulting Ltd. (the appellant) under Section 260-A of the Income Tax Act, 1961, against the orders dated 21-05-2010 passed by the Income Tax Appellate Tribunal, Hyderabad 'B' Bench. The appeals pertain to Assessment Year 2004-2005. The respondent is the Assistant Commissioner of Income Tax, Range 1, Hyderabad. During the pendency of these appeals before the High Court, the appellant underwent Corporate Insolvency Resolution Process (CIRP). The National Company Law Tribunal (NCLT), Hyderabad, passed an order on 20.02.2023 approving a successful resolution applicant, Mr. Santosh Kumar Vangapally. The appellant's counsel submitted that the government's dues were provided for in the CIRP, rendering the appeals infructuous.

What were the issues?

1. Whether the appeals have become infructuous due to the Corporate Insolvency Resolution Process (CIRP) undertaken by the appellant and the subsequent order passed by the National Company Law Tribunal (NCLT)? Assessee's contention: The appellant argued that following the CIRP and the NCLT's order dated 20.02.2023, which provided for government dues, nothing further survives in the present appeals. They relied on the order passed by the NCLT in IA(IBC) No. 41/2023 in CP(IB) No. 271/9/HDB/2020 under Section 9 of IBC, 2016. Revenue's contention: The learned Senior Standing Counsel for the Income Tax did not dispute the fact that the appeals had become infructuous.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

\ [ 348e I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO ITTA Nos.513 and 521 ot2010 |TTA.No.S13 of 2010 Appeal under Section 260-A of the lncome Tax Act, 1961 against the order dated 21-05-2010 passed in |.T.A.No.1554/Hyd/08 for the Assessment Year 2OO4- 2005 on the file of the lncome Tax Appellate Tribunal, Hyderabad 'B' Bench, Hyderabad. Between: M/s. Bodhtree Consulting Ltd, a Cornpany registered under the provisions of the Companies Act, 1956 having its registered ffice at # 1-8S171B, Prakash Nagar, Begumpet, Hyderabad, rep. by its Director, Mr. Sanjiv Gupta ...APPELLANT AND Assistant Cornmissioner Of lncome Tax Range 1, Hyderabad. ...RESPONDENT Counsel for the Appellant: SriCh. Pushyam Kiran Counsel for the Respondent: Sri B. Sapna Reddy (SENIOR SC INCOME TAX) |TTA.No.S21 of 2010 Appeal under Section 260-A of the lnoome Tax Act, 1961 against the order dated 2145-2010 passed in 1.T.A.No.1591 /Hydr08 for the Assessrnent Year 2:OO4- 2005 on the file of the lncome Tax Appellate Tribunal, Hyderabad 'B' Bench, Hyderabad. Between: M/s. Bodhtree Consulting Ltd, a Company registered under the pr:ovisions of the Companies Act 1956 having its registered Office at# 1-8-6171B' Prakash Nagar Begumpet, Hyderabad, Rep. by its Managirg Director Sanjiv Gupta ...APPELLANT

AND Assistant Commissioner of lncome Tax, Range 1, Hyderabad. ...RESPONDENT Counsel for the Appellant: Sri Ch. Pushyam Kiran Counsel for the Respondent: Sri B. Sapna Reddy (SENIOR SC INCOME TAX) The Gourt made the following: COMMON ORDER

I TN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO AN Dated: 10.12.2025 l0: Between: IWs.Bodhtree Consulting Ltd., Registered under the provisions of the companies Act L956 having its registered Offirce at l-8-61'7[8, Prakash Nag*, Begumpet, Hyderabad. Rep by its Director Mr.Sanjiv Gupta. AND appellant 52 The Assistant Commissioner of [ncome Tax, Range l, Hyderabad. .Respondent \ COMMON ORDER: (per Hon'ble Srt Justice P Sam Koshy) Today, when the matters are taken up for hearing, learned counsel for the appellant has placed a copy of Itdemo dated 04.1 I .(Ozshighlighting the fact that pending the appeal before this Court, the appellant had undergone Corporate Insolvency Resolution Process (CIRP) and the order has been passed by National Company Law Tribunal, Hyderabad q 20.02.2023 and \ \ \

2 the Successful Resolution Applicant is one Mr.Santosh Kumar Vangapally. 2. In view of the Insolvency process having been approved by NCLT, the dues of Government have been duly provided for in the Corporate Insolvency Resolution Process itself, learned counsel for the appellant submits that in view of the order passed by NCLT on 20.02.2023 in IA(IBC) ts0412023 in CP(IB) No.271l9/HDBl2020 under Section 9 of [BC, 2016, nothing further survives in the present appeals. 3. This fact has not been disputed by learned Senior Standing Counsel for the Income Tax. 4. Accordingly, these appeals stand closed as having become infructuous. Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs SD/.K.SRINIVASA RAO JOINT ,/TRUE COPY/' SECTION OFFICER 1. The lncome Tax Appellate Tribunat, Hyderabad Hyderabad. Pushyam Kiran, Advocate 3. One CC to Sri B. 4. Two CD Copies Kam/PSL To, 2. One CC to SriCh W" Sapna Reddy (SENIOR SC I rAx)[oPUCI

HIGH COURT DATED:1011212025 COMMON ORDER lTTA.Nos.S13 and 521 of 2010 THE$E APPEALS STAND CLOSED AS INFRUCTUOUS JAN 6 1 (J 2ir2E {E SIA ,. * PF;i- ( (, i )

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