SHRI K. SAMBA SIVA RAO ( HUF), HYD. vs. I.T.O., HYD.

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ITTA/181/2010HC TelanganaHBHC01027802201009 February 2026Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for want of prosecution. The question of law was left to be considered in appropriate proceedings.

What were the facts?

The appellant's counsel submitted that no instructions were received from the appellant despite best efforts. This statement was also made on the last date of hearing. The matter was listed for dismissal due to the lack of representation from the appellant.

What were the issues?

The primary issue was the appellant's failure to prosecute the appeal, leading to its dismissal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1341.71 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD [/ONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 181 OF 2010 Appeal Under Section 260-4 of the lncome Tax Act, 1961 aggrieved by the order dated 12.09.2008 passed in l.T.A No. 611l{ydl2003 for the Assessment Year 1 995 - 1 996 on the file of the lncome Tax Appellate Tribunal, Hyderabad - Bench-A, Hyderabad. Between: Shri K. Samba Siva Rao ( HUF), Hyderabad ...APPELLANT AND lncome Tax Officer, Ward - 6(4). Hyderabad ...RESPONDENT Counsel for the Appellant: Sri. Maneesh Mahinvith representing M/s CKR Associates Counsel for the Respondent: Ms. B. Sapna Reddy (Senior SC lncome Tax) The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELAN( , NA ,\T HYDERABAD THE IION0T]RAI}LE SRI JUSTICE P.SAM K(.: II} ANI) tHIi HONOTiRABLE SRI JUSTICE NARSING I{AO N r ,tDtKONt),\ ITTA No.181 of20l0 Date:09.02.2026 Bctween: Mr.K.Samba Siva Rao (HUF), Hydcrabad. Appellant And Incorne 'fax O lficcr. Ward-6(4). I Il derabad . . Rcspondont JUDGMENTi Q)er Hon'ble Sri Justice P.Satn Kosh.t) Ms.B.Sapna Reddy. leamed Senior Sranding ( r unscl tirr rhc Incorne'fax Department, appears on behallofthe rcspon I rnt. 2. Mr'.Maneesh Mahinvith, learned counsel reprcser.ine M/s.('KR Associates. learncd counsel earlier rcprcsenting the pe i ioncr. suhrnits that inspite of his bcst cllbrts. therc arc no insrructions r(( iivcd liunr the appellant's sidc. l hc same statelncnt r.vas rnade on t c last dalc of hcaring alsr'r. lt rvas in that context, the matter r.vas dirci cd to be listcd today under thc caption'lor dismissal'. As there is no rt: .x.rnsc fiortr the appellant. this Bench is lefl with no othcr option bu to disrniss the appeal fbr want of prosecution, leaving the question ol la r filrmcd to bc considercd in an appropriate proceedings.

2 3. Accordingly, the Appeal stands disrnisscd lor want of proscoution. Therc shall be no order as to costs Misccllaneous applications pending. if anr'. shall stand closcd SD/. P.CH.NAGABHUSHAMBA ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The lncome Tax Appellate Tribunal, Hyderabad _ Bench_A, Hyderabad. 2. One CC to M/s CKR Associates, Advocate IOPUCI 3. One CC to Ms. B. Sapna Reddy (Senior SC tncome Tax) Advocate [OPUC] 4. Two CD Copies 6 To Pr/PSt.

HIGH COURT DATED:0910212026 JUDGMENT lTTA.No.181 of 2010 DISMISSING THE ITTA T{s 2c;fzfze :\ HE SIE 1 o I i l ,r ' I ?i]2[ *

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