M/s. Shiva Mint Industries v. Income Tax Appellate Tribunal & Ors.

1. FACTS OF THE CASE

No counsel appeared for Shiva Mint Industries. The Court recorded the appellant’s last appearance as 26 September 2016 and later non-appearances in the two connected appeals.

Source: PDF p. 1

2. DISCUSSION BY THE COURT

The source lists 10 November 2016, 13 December 2016 and 19 April 2016 as dates following the last appearance. The April date precedes September and is an internal chronology inconsistency; no corrected date is supplied.

Source: PDF p. 1

3. JUDICIAL DECISION

Both appeals and connected applications were dismissed for non-prosecution on 23 July 2026.

Source: PDF p. 1

4. OUTCOME

Procedural dismissal for absence of prosecution; no tax question was answered on its merits.

Source: PDF p. 1

5. Expert Comments

AKHB editorial analysis, distinct from the Court’s findings.

Preserve both connected appeal identities

The single order disposes of ITA 18/2014 and ITA 19/2014. One PDF must not cause either docket to disappear from the case history, nor imply two different substantive rulings.

Source: PDF p. 1

Do not repair an uncertain date by guessing

The printed April 2016 date is inconsistent with the narrative sequence. The note flags it rather than converting it into April 2017 or another unverified date.

Source: PDF p. 1

Dismissal does not supply substantive precedent

There is no discussion of the Tribunal’s reasoning, the applicable provision or an assessment year. The order is useful for procedural status, not as authority approving the underlying tax treatment.

Source: PDF p. 1