M/S LALITHA SEA FOODS [P] LTD., VISAKHAPATNAM. vs. DCIT, CIRCLE-2, VISAKHAPATNAM.
What did the High Court hold?
The High Court dismissed the appeal for want of prosecution. This means the appellant failed to present their case or pursue the appeal further.
What were the facts?
The appeal was filed by M/s. Lalitha Sea Foods (P) Limited against an order of the Income Tax Appellate Tribunal. The matter was listed in the weekly list for hearing.
What were the issues?
The primary issue was the appellant's failure to prosecute the 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
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI FRIDAY,THE TENTH DAY OF NOVEMBER 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. 133 of 2006 Appeal under Section 260(A) of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam dated 06/06/2005 passed in IT. (SS) A No. 13A//2000 (Block Period 01/04/1986 to 27/03/1997) preferred against the order of the Commissioner of Income Tax (Appeals), Visakhapatnam dated 31/03/2000 passed in Appeal No.14/C-2A/SP/99-2000 for the Block Period 01/04/1986 to 27/03/1997 preferred against the order of the Deputy Commissioner of Income Tax, Circle-2, Visakhapatnam passed in PAN/GIR No. L-1, dated 31/03/1999 for the Block Period 01/04/1986 to 27/03/1997. Between; M/s. Lalitha Sea Foods (P) Limited, Visakhapatnam. ...Appellant AND D.C.I.T., Circle-2, Visakhapatnam. ...Respondent Counsel for the Appellant: Counsel for the Respondent: Sri Y. Ratnakar Sri K. Raji Reddy, Senior Standing Counsel for Income Tax Department The Court made the following: ORDER
7 / THE HON’BLE SRI JUSTICE RAVI NATH TILHARI AND THE HON’BLE SRI JUSTICE A.V.RAVINDRA BABU - s INCOME TAX TRIBUNAL APPEAL No. 133 of 2006 « orderi ng representation for the appellant. The matter is listed in the weekly list. 2. The matter pertains to the year 2006. In view of the above, the Income Tax Tribunal Appeal is dismissed for “want of prosecution”. 3. 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// SECTION OFFICER To 1. The Chairman, Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam. 2. The Commissioner of Income Tax (Appeals), Visakhapatnam. 3. The Deputy Commissioner of Income Tax, Circle-2, Visakhapatnam 4. One CC to Sri K. Raji Reddy, Senior Standing Counsel for I.T. Department, High Court of AP, Amaravati [OPUC] 5. One CC to Sri Y. Ratnakar, Advocate, High Court of AP, Amaravati (OPUC) 6. Three CD Copies. MSR vna
f-' HIGH COURT DATED: 10/11/2023 ^ OF AIVOT^ o C-? 3 0 MAR 202A c.-. If 3 .-S’- ★ ORDER ITTA.No.133 of 2006 BcoPK^ A 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 →- Aashutosh vs. The State Of Madhy PradeshMadhya Pradesh · 23 Oct 2026
- M/S Barnala Steel Industries Private Limited vs. State Of Uttar Pradesh And 2 OthersAllahabad · 22 Oct 2026
- Skd Suppliers Private Limited vs. The Superintendent, Central CGST, Rishra Division, Range-Ii, And AnrCalcutta · 22 Oct 2026
- M/S Aasha Industries vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- M/S Bharat Iron Scrap vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026