M/s. All Saints Christian Educational Society vs. Deputy Commissioner of Income Tax, Circle-I,
What did the High Court hold?
The High Court dismissed the Income Tax Tribunal Appeal. The dismissal was due to the lack of representation from the appellant, meaning they failed to prosecute their case.
What were the facts?
The Income Tax Tribunal Appeal was listed in the weekly cause list. The appellant was not represented before the High Court. The appeal was filed against an order of the Income Tax Appellate Tribunal.
What were the issues?
The primary issue was the appellant's failure to appear and prosecute their appeal before the High Court.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam. Bench
4 'I IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI THURSDAY, THE SEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRIJUSTICE A. V. RAVINDRA BABU ITTA.NO: 193 OF 2007 Appeal under Section 260(A) of the Income Tax Act. 1961 against the order of the income Tax Appellate Tribunal Visakhapatnam Bench, Visakhapatnam dated 29-09-2006 passed in I.T.(SS) A.No.101A//2002 for the block period 01/04/1989 to 10/12/1999 preferred against the order of the Commissioner of Income Tax (Appeals-1), Hyderabad passed in Appeal No.45/Tr./CC.VSP/CIT(A)-1/01-02 for the block period 01- 04-1989 to 10-12-1999 preferred dated 22/03/2002 against the order of the Deputy Visakhapatnam passed in PAN/GIR No. A-602, dated 28-12-2001 for the block period 01-04-1989 to 10- 12-1999. Commissioner of Income Tax, Central Circle-1 Between: M/s. All Saints Christian Educational'Society, Ramnagar, Visakhapatnam. ...Appellant AND Deputy Commissioner of Income Tax. Circle-1, Visakhapatnam. Vijayawada. ...Respondent Counsel for the AppellantrSRI. S. RAVI Counsel for the Respondent: STANDING COUNSEL FOR INCOME (NP) TAX The Court made the following: ■- ■ i
V 0^- THE HON^BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU INCOME TAX TRIBUNAL APPEAL No. 193 OF 2007 JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilhari) No representation for the appellant. The matter is in the weekly cause list. The Income Tax Tribunal Appeal is dismissed for 2. 3. want of prosecution. No order as to costs. As a sequel thereto, miscellaneous petitions, if any pending, shall also stand closed. \ \ SD/- P. VENKATA RAMANA JOINT REGISTRAR /l/V— SECTION OFFICER //TRUE COPY// To, 1. The Registrar Income Tax Appellate Tribunal, Visakhapatnam. Bench Visakhapatnam. 2. The Commissioner of Income Tax(Appeals-1), Hyderabad. 3. The Deputy Commissioner of Income Tax, Cetral Circle-1, Visakhapatnam. 4. One CC to SRI. S RAVI, Advocate, [OPUC] 5. Three C.D.Copies nm
>■ v HIGH COURT DATED:07/12/2023 ORDER ITTA.No.193 of 2007 S 3 1 JUL 20?'| F ^ . current Section ^i^gSPATCH^2> THE INCOME TAX TRIBUNAL APPEAL IS DISMISSED FOR WANT OF PROSECUTION 1
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