COMMISSIONER OF INCOME TAX-2 vs. RASHTRIYA ISPAT NIGAM LIMITED
What did the High Court hold?
The High Court dismissed the Income Tax Appeal due to the appellant's failure to prosecute the case. No costs were awarded.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) appeal was filed in 2015. The High Court listed the matter multiple times to allow the appellant's counsel to argue. However, on the day of the hearing, there was no representation for the appellant.
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
IN THE HIGH COURT OF ANDHRA PRADESH :: AT AMARAVATI FRIDAY,THE FIRST 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. 227 of 2015 Appeal under Section 260(A) of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam dated 08/01/2015 passed in I.T.A. No. 95/Viz/2012 for the Assessment Years 2007-2008 preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam dated 19/12/2011 passed in ITA No.404/ACIT, C-3(1)A/SP/08- 09/11-12 for the Assessment Year 2007-2008 preferred against the order of the Additional Commissioner of Income Tax, Range-3(1), Visakhapatnam passed in PAN/GIR No. /\ABCR0435 R-1/C-3(1)/Visakhapatnam dated 18/02/2009 for the Assessment Year 2007-2008. Between: Commissioner of Income Tax-2, S*'’ Floor, Aayakar Bhavan, Dabagardens, Visakhapatnam. ...Appellant AND M/s. Rashtriya Ispat Nigam Limited, Visakhapatnam Steel Plant, 2"^^ Floor, Administrative Building, F & A Department, Taxation Cell, Visakhapatnam-530031. ...Respondent Counsel for the Appellant: Sri B. Narasimha Sarma (Senior Standing Counsel for IT Department) Counsel for the Respondent: None appeared The Court made the following Judgment:
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU INCOME TAX APPEAL N0.227 of 2015 JUDGMENT;- (per Hon’ble Sri Justice Rani Nath Tilhari) On 10.11.2023, the following order was passed:- “The matter pertains to the year 2015. 2. Post the matter in next weekly list, to enable the learned counsel for the appellant to argue the matter. ” The matter is in the weekly cause list. 2. 3. Today also, there is no representation for the appellant. The Income Tax Appeal is dismissed for want of 4. prosecution. There shall be 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// u SEOfK OFFICER To 1. The Chairman, Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam. 3. The Additional Commissioner of Income Tax, Range-3(1), Visakhapatnam 4. One CC to Sri B. Narasimha Sarma, Senior Standing Counsel for I.T. Department, High Court of AP, Amaravati [OPUC] 5. Three CD Copies MSR sree VI P
HIGH COURT DATED:01/12/2023 JUDGMENT ITTA.No.227 of 2015 •5^'; ;t of ^ •f? r>v>' f /:.« > •V i 30 y “T^p/'es 4pp DISMISSING THE I.T.T.A. FOR WANT OF PROSECUTION WITHOUT COSTS
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