2023 (10) TMI 1401 - SCH - Income Tax

Collection of the tax at source from the buyers of goods of arrack - Applicability of section 206C to the contractors/buyers regarding their liability that they were required in law to pay tax to the appellant-companies at source for the relevant period - HELD THAT - As the appellant-Mysore Sugar Company Limited has not entered appearance through any counsel as such. Appeal filed by the Mysore Sugar Company Limited is dismissed for non-prosecution. Pending application(s), if any, shall stand disposed of.

Summary

Issues: Dismissal of appeal for non-prosecution.

In the judgment delivered by the Supreme Court of India, it was noted that the appellant, Mysore Sugar Company Limited, did not appear through any counsel. Consequently, the Court dismissed the appeal filed by the company due to non-prosecution. This decision was made in light of the appellant's failure to engage legal representation. As a result of the dismissal, any pending applications were also disposed of by the Court. The judgment highlights the importance of active participation and representation in legal proceedings, emphasizing the necessity for parties to diligently pursue their cases to ensure a fair and just adjudication.