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2026 DAILYLAW 24876 (AP)

Hema Trade Links v. Additional Commissioner of Income Tax

ITTA/739/2006 · 2026-01-19

R Raghunandan Rao, T C D Sekhar

body2026

Judgment text

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APHC010526672006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 739/2006 Between: 1. HEMA TRADE LINKS,, HEMA TRADE LINKS, 3/376, LAKSHMIPURAM, NELLORE. ...APPELLANT AND 1. ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX NELLORE RANGE, 24-2-438 1ST FLOOR, G.T.ROAD, DARGAMITTA, 2. THE COMMISSIONER OF INCOME TAX, THE COMMISSIONER OF INCOME TAX RAJKAMAL COMPLEX, LAKSHMIPURAM, GUNTUR- 007. ...RESPONDENT(S): Appeal under section _______ against ordersadmit the appeal and to set aside the order of the Honble ITAT dated 30-8-06 in MP.NO. 22/Hyd/2006 and give such other directions as are deemed fit to allow the claim of the Appellant. Counsel for the Appellant: 1. M V RAMACHANDRA PRASAD Counsel for the Respondent(S): 1. B NARASIMHA SARMA 2. Y N VIVEKANANDA The Court made the following Judgment: (per Hon’ble Sri Justice R. Raghunandan Rao) There is no appearance for the appellant when the matter was called on 19.07.2024, 18.03.2025 and 16.12.2025. 2. There is no appearance for the appellant even today when the matter was posted under the caption “For Dismissal”. 3. As the appellant does not appear to be interested in prosecuting this Income Tax Tribunal Appeal, it is accordingly, dismissed for default. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 20.01.2026 MJA 197 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR INCOME TAX TRIBUNAL APPEAL NO: 739/2006 (per Hon’ble Sri Justice R. Raghunandan Rao) 20.01.2026 MJA