M/s. Emeskay Financial Services, vs. DCIT,
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?
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
More judgments on Section 260(A)
- Rijwan vs Income Tax OfficerITA/3/202023 Sept 2026
- Manoj Gupta vs Commissioner of Income Tax (Appeals)…ITA/243/202618 Sept 2026
- Rajesh Kumar Gupta vs Income Tax Officer, JammuITA/20/20142 Apr 2026
- Late Shri Gopaliyengar Madabushi Muralidhar vs The Income Tax OfficerITA/16/202526 Feb 2026
- Shri K. Samba Siva Rao ( HUF), Hyd vs I.T.O., HydITTA/181/20109 Feb 2026
Recent GST High Court judgments
Search GST case law →- M/S. Rohit Medical Systems vs. Commissioner Of Delhi Goods And Services Tax And Anr.Delhi · 28 Oct 2026
- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- Shivam Kumar vs. The State Of BiharPatna · 28 Oct 2026
- M/S Rajkalpana Travels PVT. LTD. vs. Commissioner CGST, Delhi North CommissionerateDelhi · 28 Oct 2026
- Mahaveer Ispat Traders vs. Principal Commissioner Dgst Delhi Department Of Trade And Taxes Gnctd & Anr.Delhi · 28 Oct 2026