ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/S Delux Carpet Company v. Addl Commissioner Income Tax Varanasi
Income Tax Appeal No. 233 Of 2009 ·
2025:AHC:106373-DB
The appeal was dismissed as infructuous.
Division Bench · Mahesh Chandra Tripathi · Vinod Diwakar
1. Facts of the case
Delux Carpet’s 2009 appeal was listed among the oldest pending cases for priority hearing. No appellant appeared on the revised list and no adjournment slip was moved.
2. Discussion by the Hon’ble Court
The Bench considered that, given the age and absence of effective representation, the cause appeared stale and the appeal infructuous through efflux of time.
3. Judicial decision
The appeal was dismissed as infructuous.
4. Outcome / in whose favour
Procedural dismissal, without adjudication of the tax dispute.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The Court used infructuousness as the disposition
Delux Carpet’s 2009 appeal was called on the revised list of oldest pending cases; nobody appeared and no adjournment slip was moved. The Court considered the cause stale through passage of time and dismissed as infructuous. The exact disposition should be retained even though non-appearance formed part of the reasoning.
Source: PDF p.1 · PDF p.1, complete supplied order
No financial resolution is identified
The order records no payment, settlement or subsequent tax decision that extinguished the dispute. It is therefore not evidence that the demand was satisfied or the underlying assessment upheld on merits. A later restoration or merits determination would require its own record.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and all source page images visually inspected; original bytes verified by SHA-256 against the ledger. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: 7118a866e969e340abbb7773c37be5b6d317f910d1cd42544ea0c476ba209229
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-21. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The Expert Comments section is editorial analysis, not the Court’s holding. No current-law clearance is claimed.