M/s. Emeskay Financial Services, vs. DCIT,

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ITTA/177/2007HC Andhra PradeshAPHC01000066200704 December 2023Bench: RAVI NATH TILHARI,A V RAVINDRA BABU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. This was due to the absence of any representation for the appellant when the case was called.

What were the facts?

The appellant, M/s. Emeskay Financial Services, filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was listed in the weekly cause list.

What were the issues?

The primary issue was the lack of prosecution by the appellant, leading to the dismissal of their appeal.

Which sections of the Income-tax Act were involved?

Section 260(A)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF ANDHRA PRADESH :: AT AMARAVATI THURSDAY,THE SEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT HONOURABLE SRI JUSTICE RAVI NATH TILHARI AND HONOURABLE SRI JUSTICE A V RAVINDRA BABU INCOME TAX TRIBUNAL APPEAL No. 177 of 2007 Appeal under Section 260(A) of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, “SMC” Visakhapatnam Bench, Visakhapatnam dated 06/09/2006 passed in IT. (SS) A.No. 86A/izag/2002 for the block period 20/06/1995 to 14/10/1998 preferred against the order of the Commissioner of Income Tax (Appeals-1), Hyderabad dated 27/02/2002 passed in Appeal No.38A/J/\/CIT(A)-l/01-02 preferred against the order of the Assistant Commissioner of Income Tax, Central Circle, Vijayawada passed in PAN/GIR No. E-309//W\FE 5713-C, dated 21/03/2001. Between: M/s. Emeskay Financial Services, 1®* Floor, Vasanth Plaza, Benz Circle, Vijayawada. ...Appellant AND DCIT, Central Circle, Vijayawada. ...Respondent Counsel for the Appellant: Sri A.V. Krishna Kaundinya(not present) Counsel for the Respondent: Sri A. Radha Krishna, Standing Counsel for Income Tax The Court made the following: JUDGMENT

THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU INCOME TAX TRIBUNAL APPEAL No. 177 OF 2007 JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilhari) No representation for the appellant. Sri A. Radha Krishna, learned Standing Counsel for 2. Income Tax for the respondent appears through virtual mode. The matter is in the weekly cause list. 3. The Income Tax Tribunal Appeal is dismissed for 4. want of prosecution. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending. SD/- S.V.S.R. MURTHY JOINT REGISTRAR shall also stand closed. //TRUE COPY// / / SECTION OFFICER J To 1. The Chairman, Income Tax Appellate Tribunal, “SMC” Visakhapatnam Visakhapatnam. The Commissioner of Income Tax (Appeals-1), Hyderabad The Assistant Commissioner of Income Tax Central Krishna District. Amar'alati'oPUcr'^' Kaundinya, Advocate, High Court of AP, Three CD Copies. Bench, 2. 3. Circle, Vijayawada, 4. 5. MSR vna

HIGH COURT DATED:07/12/2023 JUDGMENT ITTA.No.177 of 2007 0 1 APR 202^1 Current Section . ^ m o Co ycopf(^ iIhI^ DISMISSING THE APPEAL FOR WANT OF PROSECUTION WITHOUT COSTS

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