What did the High Court hold?

The High Court dismissed the appeal for default as the appellant failed to appear for the hearings. The court noted the appellant's lack of interest in prosecuting the appeal.

The appellant, Hema Trade Links, filed an Income Tax Tribunal Appeal. The appeal was listed for hearing multiple times, including under the caption "For Dismissal".

What were the issues?

The primary issue was the appellant's non-appearance and failure to prosecute the appeal before the High Court.

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

APHC010110842007

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: 152/2007 Between: 1. HEMA TRADE LINKS, NELLORE THE HEMA TRADE LINKS, 3/376, LAKSHMIPURAM, NELLORE

...APPELLANT AND 1. ADDITIONAL COMMISSIONER OF INCOME TAX, NELLORE THE ADDITIONAL COMMISSIONER OF INCOME TAX, NELLORE RANGE, 24-2-438, 1ST FLOOR, G.T.ROAD, DARGAMITTA, NELLORE. 2. THE COMMISSIONER OF INCOME TAX, GUNTUR THE COMMISSIONER OF INCOME TAX, RAJKAMAL COMPLEX, LAKSHMIPURAM, GUNTUR - 522 007.

...RESPONDENT(S): Appeal under section _______ against ordersadmit the appeal and, to set aside the order of the Hole ITAT dated 31.5.2005 in ITA No.456/Hyd/2004 IA NO: 1 OF 2006(ITTAMP 260 OF 2006 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased condone the delay of 231 days in the filing of this appeal IA NO: 2 OF 2006(ITTAMP 261 OF 2006

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased dispense with the file of the original/certified copies of the above mentioned orders and accept the xerox copies of the same Counsel for the Appellant: 1. M V RAMACHANDRA PRASAD Counsel for the Respondent(S): 1. 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

193

THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO

AND

THE HON’BLE SRI JUSTICE T.C.D. SEKHAR

INCOME TAX TRIBUNAL APPEAL NO: 152/2007 (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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