SRI GUNUPUDI VENKATARATNAM vs. THE INCOME TAX OFFICER
What did the High Court hold?
The High Court dismissed the appeal for want of prosecution. This decision was made due to the inability to proceed with the case as the appellant's legal representatives could not be contacted.
What were the facts?
The appellant's counsel informed the High Court that they had no further instructions from the legal representatives of the deceased appellant. A registered letter sent to the appellant's address was returned unserved with an endorsement indicating the addressee was deceased.
What were the issues?
Whether the appeal can proceed when the appellant's legal representatives are unavailable and cannot be served. The procedural consequence of an appeal being dismissed for want of prosecution.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
«) |0 O C/ IN THE HIGH COURT OF ANDHRA PRADESH :: AT AMARAVATI^^L^ MONDAY,THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND HONOURABLE SRI JUSTICE HARINATH NUNEPALLY INCOME TAX TRIBUNAL APPEAL No. 29 of 2009 Appeal under Section 260(A) of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Hyderabad Bench ‘A’, Hyderabad dated 24/10/2008 passed in I.T.A. No.123/Hyd./2002 for the Assessment Year 1998- 1999 preferred against the order of the Commissioner of Income Tax (Appeals), Guntur dated 10/12/2001 passed in ITA No.3/NLR/CIT(A)/01-02 preferred against the order of the Income Tax Officer, Ward-3, Nellore passed in PAN/GIR No. V-1200 dated 20/03/2001. Between: Sri Gunupudi Venkataratnam, Prop.Venkateswara Timber Co., 9/742, Santhapet, Nellore - 524 001. . ...APPELLANT
f AND ’ The Income Tax Officer, Ward-3, Nellore. ...RESPONDENT Counsel for the Appellant: SRI S. DWARAKANATH, REP. BY SRI K.P. AMARNATH REDDY. Counsel for the Respondent: SRI VIJAY KUMAR PUNNA, (SC FOR INCOME TAX) The Court made the following JUDGEMENT :
APHC010323072009 IP IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3464] MONDAY ,THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE HARINATH.N INCOME TAX TRIBUNAL APPEAL NO: 29/2009 Between; ...APPELLANT Sri Gunupudi Venkataratnam I AND ...RESPONDENT The Income Tax Officer Counsel for the Appellant; 1.S DWARAKANATH Counsel for the Respondent; 1.VIJAY KUMAR PUNNA The Court made the following; A memo dated 22.01.2024 was filed by the learned counsel for the appellant. Sri K.P.Amarnath Reddy, learned counsel for the 2. appellant submits that they have no further instructions from the legal representatives of the deceased inspite of the fact that
2 registered letter has been sent which was returned back as un served with an endorsement “Addressee deceased”. In view of the aforesaid, the appeal is dismissed for 3. want of prosecution. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. ] SD/- S.V.S.R. MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OFFICER To The Income Tax Appellate Tribunal, Hyderabad Bench ‘A’, Hyderabad. The Commissioner of Income Tax (Appeals), Guntur, Guntur District. The Income Tax Officer, Ward-3, Nellore, SPSR Nellore District. One CC to Sri S. Dwarakanath, Advocate, High Court of AP, Amaravati [OPUC] One CC to Sri Vijay Kumar Punna, Standing Counsel for Income Tax, High Court of Andhra Pradesh at Amaravati (OPUC) Three CD Copies TAC 1. 2. 3. 4. 5. 6.
f 4 HIGH COURT ■N DATED:11/03/2024 ORDER- ITTA.No.29 of 2009 ;^^oF anoT: e -r 2 P A(jG 20?^ C3V ■iO rr:!' J ‘ '■'■ferii c2c;i:.; X <5: >• DISMISSING THE ITTA FOR WANT OF PROSECUTION
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