ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
M/s Rhizome Engineers Pvt. Ltd., Auriya v. Commissioner of Income Tax-I, Agra
INCOME TAX APPEAL No. 802 of 2012 ·
2025:AHC:143074-DB
The appeal was dismissed for want of prosecution.
Division Bench · Manoj Kumar Gupta · Ram Manohar Narayan Mishra
1. Facts of the case
The appeal was listed among the oldest pending cases for priority hearing.
2. Discussion by the Hon’ble Court
No one appeared to press the appeal.
3. Judicial decision
The appeal was dismissed for want of prosecution.
4. Outcome / in whose favour
The proceeding ended without a ruling on the tax issue.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The procedural trigger should not become a tax ratio
Rhizome Engineers’ appeal 802/2012 was dismissed when nobody appeared to press it at priority hearing. The order contains no examination of the underlying tax dispute. Recording the absence and dismissal accurately is more useful than attributing a decision on deductions or additions that the source never identifies.
Source: PDF p.1 · PDF p.1, complete supplied order
Retain this docket independently
The same bench used similar language in other old appeals, including RHL Profiles on the same date, but the parties, appeal number and neutral citation differ. Similar default wording does not make the cases duplicates. Neither this source nor its similarity to another order proves later restoration or continued finality.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and every page visually inspected; original PDF bytes verified by SHA-256 against the review ledger. Only source-identified provisions and assessment years are indexed. No PAN is stated. No current-law clearance is claimed.
Source SHA-256: a81fb08ca3006c56c1bf4c5027695ee3786e8375e41b55458579266d62e1de0f
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.