What did the High Court hold?

The High Court dismissed the Income Tax Tribunal Appeal for default. It concluded that the appellant was not interested in prosecuting the appeal due to their consistent non-appearance.

Hema Trade Links filed an Income Tax Tribunal Appeal against an order of the ITAT. The appellant failed to appear before the High Court on multiple scheduled dates, including when the matter was listed for dismissal.

What were the issues?

The primary legal issue was whether an Income Tax Tribunal Appeal should be dismissed for default due to the appellant's repeated non-appearance and lack of interest in prosecuting the case.

Hema Trade Links vs Additional Commissioner of Income… | Andhra Pradesh High Court 2026

APHC010526672006

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 739/2006 Between: 1. HEMA TRADE LINKS,, HEMA TRADE LINKS, 3/376, LAKSHMIPURAM, NELLORE.

...APPELLANT AND 1. ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX NELLORE RANGE, 24-2-438 1ST FLOOR, G.T.ROAD, DARGAMITTA, 2. THE COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX RAJKAMAL COMPLEX, LAKSHMIPURAM, GUNTUR- 007.

...RESPONDENT(S): Appeal under section _______ against ordersadmit the appeal and to set aside the order of the Honble ITAT dated 30-8-06 in MP.NO. 22/Hyd/2006 and give such other directions as are deemed fit to allow the claim of the Appellant. Counsel for the Appellant: 1. M V RAMACHANDRA PRASAD Counsel for the Respondent(S): 1. B NARASIMHA SARMA 2. Y N VIVEKANANDA

The Court made the following Judgment: (per Hon’ble Sri Justice R. Raghunandan Rao)

There is no appearance for the appellant when the matter was called on 19.07.2024, 18.03.2025 and 16.12.2025. 2. There is no appearance for the appellant even today when the matter was posted under the caption “For Dismissal”.

As the appellant does not appear to be interested in prosecuting this Income Tax Tribunal Appeal, it is accordingly, dismissed for default. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed.

________________________ R. RAGHUNANDAN RAO, J

________________ T.C.D. SEKHAR, J

Date: 20.01.2026 MJA

197

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

INCOME TAX TRIBUNAL APPEAL NO: 739/2006 (per Hon’ble Sri Justice R. Raghunandan Rao)

20.01.2026

MJA

Hema Trade Links, vs. Additional Commissioner of Income Tax

What did the High Court hold?

What were the facts?

What were the issues?

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