Bombay High Court
ABG HEAVY INDUSTRIES LTD.versusACIT CIRCLE 3(1) MUMBAI
- Decided
- Disposal
- DISPOSED OFF
Holding
The appeal is dismissed for non‑prosecution.
Summary
ABG Heavy Industries Ltd. filed an income tax appeal before the Bombay High Court but failed to appear when the matter was called out. The appellant had also been absent on three prior dates: 23 April 2026, 2 July 2026, and 13 August 2026. The court inferred that the appellant was no longer interested in pursuing the appeal. Consequently, the court applied the principle of non‑prosecution and dismissed the appeal. The dismissal was recorded on 8 October 2026.
Issues considered
- Whether an appeal may be dismissed for non‑prosecution when the appellant repeatedly fails to appear before the court
Subjects
- Income Tax
- Appeal
- Non‑prosecution
- Civil Procedure
Judgment
46-ITXA-327-2004.DOC
Rekha Patil
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 327 OF 2004
ABG Heavy Industries Ltd. …Appellant
Versus
Assistant Commissioner of Income Tax, Circle …Respondent
3(1) Mumbai.
None for the Appellant.
Mr. P. C. Chottaray with Ms. Sangita Choure, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 8th OCTOBER, 2026.
PC:-
1. None appears for the Appellant when the matter is called
out.
2. We find that the Appellant was absent even on three
previous occasions, i.e., on 23rd April, 2026, 2nd July, 2026 and 13th
August, 2026. As such, we are of the view that the Appellant is no
longer interested to pursue this Appeal. The Appeal is, therefore,
dismissed for non-prosecution.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
{
REKHA
PRAKASH
PATIL
Digitally signed
by REKHA
PRAKASH PATIL
Date: 2026.10.09
11:09:12 +0530
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