M/s. Emeskay Securities, vs. DCIT,

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ITTA/191/2007HC Andhra PradeshAPHC01017285200704 December 2023Bench: RAVI NATH TILHARI,A V RAVINDRA BABU3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Income Tax Tribunal Appeal. This dismissal was due to the lack of prosecution by the appellant. No costs were awarded.

What were the facts?

The appellant, M/s. Emeskay Securities, 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. No representation was made on behalf of the appellant.

What were the issues?

The primary issue was the appellant's failure to prosecute their appeal before the High Court. This led to the dismissal of the 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. 191 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 I.T. (SS) A.No. 81A/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.35/VJA/CIT(A)-l/01-02 for the block period 1996-97 to 1998-99 ending 14/10/1998 preferred against the order of the Assistant Commissioner of Income Tax, Central Circle, Vijayawada passed in PAN/GIR No. E-305//W\FE 5711-A, dated 21/03/2001 for the block period 1996-97 to 1998-99 ending 14/10/1998. Between: M/s. Emeskay Securities, 1®* Floor, Vasanth Plaza, Benz Circle, Vijayawada. ...Appellant AND DCIT, Central Circle, Vijayawada. ...Respondent Counsel for the Appellant: Counsel for the Respondent: The Court made the following Judgment: Sri A.V. Krishna Kaundinya (Not Present))

THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU INCOME TAX TRIBUNAL APPEAL No. 191 OF 2007 JUDGMENT;- (per Hon’ble Sri Justice Ravi Nath Tilkari) 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/- S.V.S.R.MURTHY JOINT REGISTRAR I //TRUE COPY// SECTION OFFICER To 1. The Chairman, Income Tax Appellate Tribunal, “SMC” Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals-1), Hyderabad. 3. The Assistant Commissioner of Income Tax, Central Circle, Vijayawada, Krishna District. 4. One CC to Sri A.V. Krishna Kaundinya, Advocate (OPUC) 5. Three CD Copies. MSR sree /ID

HIGH COURT DATED:07/12/2023 JUDGMENT ITTA.No.191 of 2007 'lcof)k^ sml^ DISMISSING THE I.T.T.A. FOR WANT OF PROSECUTION WITHOUT COSTS

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