M/S. SPARTECH CERAMICS (INDIA) LTD., vs. T. KRISHNA PRASAD

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ITTA/350/2008HC Andhra PradeshAPHC01054324200805 May 2025Bench: NINALA JAYASURYA,TARLADA RAJASEKHAR RAO3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court observed that the appellant was not present and therefore not interested in pursuing the appeal. Consequently, the appeal was dismissed.

What were the facts?

The appeal was listed for hearing, but there was no representation from the appellant. This indicated a lack of interest in pursuing the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed due to the appellant's non-prosecution.

Which sections of the Income-tax Act were involved?

Section 260(A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Vizag Bench, in

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI TUESDAY ,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO ITTA NO: 350 OF 2008 (Appeal Under Section 260(A) of the Income Tax Act, 1961 preferred against the order of the Income Tax Appellate Tribunal, Vizag Bench, in ITA.No.361A/iz/2000 for the Assessment Year 1993-94, dated 22.04.2008 Between: M/S. Spartech Ceramics (INDIA) LTD.,, Rep. by T. Krishna Prasad, S/o T. Venkateswar Rao, Narasingapuram, Chittoor District. ...APPELLANT AND The Commissioner of Income Tax Guntur District. ...RESPONDENTS Counsel for the Appellant Counsel for the Respondents: SRI. Y N VIVEKANANDA The Court made the following :JUDGMENT : SRI. C P RAMASWAMI

3526] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY FIVE $ ' PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.350 of 2008 Between: M/s.Spartech Ceramics (India) Ltd., Narasingapuram, Chittoor District, T.Krishna Prasad, S/o.T.Venkateswar Rao ... Appellant AND The Commissioner of Income Tax, Guntur ... Respondent Counsel for the Appellant Counsel for the Respondent : Dr.C.P. Ramaswami Mr.Y.N.Vivekananta, Senior Standing Counsel The Court made the following JUDGMENT: {per NJS,J) Though the appeal is listed today under the caption Dismissal”, there is no representation on behalf of the appellant. It that the appellant is not interested in pursuing the appeal. For seems 2. Hence, the appeal is dismissed for non-prosecution. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. SDI- E KAMESWARA RAO JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1. The Income Tax Appellate Tribunal, Vizag Bench. 2. One CC to Sri C P RamaswamJ, Advocate [OPUC] 3. One CC to Sri Y N Vivekananda, Advocate [OPUC] 4. Three CD Copies psr

PSR HIGH COURT 1 DATED;06/05/2025 ORDER ITTA.No.350 of 2008 DISMISSING THE ITTA FOR NON PROSECUTION

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