SHRI PRABHUDAYAL AGARWAL vs. THE INCOME TAX OFFICER, WARD-10 [1], HYDERABAD

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ITTA/46/2009HC TelanganaHBHC01058540200928 November 2024Bench: J SREENIVAS RAO,ALOK ARADHE3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court accepted the submission that the appeal had become infructuous. Consequently, the appeal was dismissed as infructuous.

What were the facts?

The appellant's counsel submitted that the issue involved in the appeal no longer survives for consideration due to the efflux of time. The High Court took this submission on record.

What were the issues?

Whether the appeal survives for consideration on account of efflux of time.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY,THE TWENTY EIGHTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J. SREENIVAS RAO INCOME TAX TRIBUNAL APPEAL NO: 46 0F 2009 lncome tax Tribunar Appear under section 260_4 of the rrrcome tax Act, 1961, against the order of the rncome Tax Appelate Tribunar, B-Bench, Hyderabad Misc, Appln No 2l to 24 rHydrog ( in rrA No. 562 to 565 / Hydi 03 respectivery) (Assessment years 1988 -89 to 1991 -g2 ) and Misc. Apprn. No,25 to 28 /Hydt 09 in lrA No. 504 to 507 /Hydro3 respectivery ) ( Assessment years 1988-Bg to 1991- 92) dated 24-04-2009 preferred agarnst the order of the commissioner of Income Tax (Appears), Guntur. cAMp at Hyderabad in Appear Nos. 0059/Tr./crr (Ay cNT 12002-03'0058 trr ic rr(A)G NT/2002-03, 0057/Tr./(c rr(A)c NT/2002-03 0055/Tr./c rr (A)/GNT/2002-03, dated 30-12-2002 Between: Shri Prabhudayal Agarwal, Secunderabad ...APPELLANT AND The lncome Tax Officer, Ward -10 (1) , Hyderabad ...RESPONDENT II Counsel for the Appellant: Mr. y. Koteswara Rao Representing SRl. Y. Ratnakar Counsel for the Respondent: SRI B. Narasimha Sarma The Court made the following ORDER:

THE HON'BLE THE CHIEF JUSTICE ALOK ARADHE AND THE HON'BLE SRI JUSTICE J.sREENIVAS RAO INCOME TAX TRIBUNAL APPEAL No.46 of 2OO9 JUDGMENT: (Per the Hon'bte the Chief Justice Alok Aradhe) Mr. Y.Koteswara Rao, learned counsel representing Mr. Y.Ratnakar, learned counsel for the appellant' 2. Leanred counsel for the appellant submits that the issue involved in this appeal does not survive for consideration on account of efflux of time. 3. The aforesaid submission is taken on record' 4. Accordingly, the appeal is dismissed as infrtLctuous' Miscella:reous applications pending, if any, shall stand clo sed However, there shall be no order as to cosls- //TRUE COPY// Sd/-K. SRINIVASA RAO JOINT REGISTRAR sEcfloNbFFrcER / \ To 1. 2., 4. 5 rr. The lncome Tax Appellate Tribunal, B Bench, Hyderabad The Commrssioner of lncome Tax (Appeals), Guntur . CAMP at Hyderabad The lncome Tax Officer, Ward .10 (1), Hyderabad. One CC to SRl. Y RATNAKAR, Advocate [OPUC] One CC to SRl. B NARASIIMHA SARMA, Advocate [OPUC] Two CD Copies kul/DL i I i I t I ; I I I I

I HIGH COURT DATED:2811112024 ORDER lTTA.No.46 of 2009 DISMISSING I'HI] APPEAL AS INFRUCI't]OUS WITIIOUT COSTS 2 B 0E[ 2il24 os Ha ST,qi fspE.,-IC\ \,:C i1.,\ a. Z .a ir I 01 >\:>t * a,'

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