ITTA/436/2010 of M/s. Lanco Kondapalli Power Pvt. Ltd., Vs DCIT, Circle-16(1), on 8 December 2025

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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

MONDAY, THE EIGHTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HON'BLE SRI JUSTICE P.SAM KOSHY

AND

THE HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO

INCOME TAX TRIBUNAL APPEAL NO: 436 OF 2010

Appeal under Section 2604 of the lncome Tax Act, 1961 aggrieved by the order dated 08-01-2010 in l.T.A.No.72lHyd/2009 on the file the Income Tax Appellate Tribunal, Bench 'B' Hyderabad.

Between:

f\4/s. Lanco Kondapalli Power Pvt. Ltd., Plot No. 4, Software units layout, Hi-Tech City, Madhapur, Hyderabad - 500 081 .

...Appellant

AND

DCIT, Circle-16(1), 3d Floor, Ayakar Bhavan, Basheerbagh, Hyderabad.

...Respondent

Counsel for the Appellant: Mr. Koteswara Rao, appearing on behalf of Mr. A.V. Krishna Koundinya Counsel for the Respondent: Mr. K. Sudhakar Reddy Senior Standing Counsel for lncome Tax Department The Court delivered the following: JUDGMENT

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IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT IITDERABAD

THE HONOURABLE SRI JUSTTCE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

Income Tax Tribunal Appeal No.436 of 2010

Date of Judsment : 08.12.2025

BET1VEEN:

M/s.Lanco Kondapalli Power Pvt. Ltd.,

Plot No.4, Softu,are Units Layout,

Hi-Tech City, Madhapur,

Hyderabad - 5O0 08 1.

.Appellant

Vs.

Deputy Commissioner of Income Tax,

Circle-16(1),

3.a Floor, Ayakar Bhavan,

Basheerbagh, Hyderabad.

... Respondent

JUDGMENL'. gter tllon'ble Sn Juslice P.SAM KOSHY)

The instant Appeal has been filed by the appellant aggrieved by the order dated 08.O1.20i0 in I.T.A.No.72lHydl2OO9 passed by the Income-Tax Appellate Tribunal, Bench ts', Hyderabad (for short, 'the impugned order'f.

2.

Heard Mr.Koteswara Rao, learned counsel appearing on behalf of Mr. A.V. Krishna l(oundinya, learned counsel for the appellant; and

PaEe 2 of 2

Mr.K. Sudhakar Reddy, learned Senior Standing Counsel for the Income Tax Department, for the respondent-State.

3.

The subject matter of the appeal pertains to Assessment Year

4.

Learned counsel for the appellalt submitted that as per his information, the appellant-Company has since gone into liquidation, and the National Company Law Tribunal had already passed an order

5.

In view of above fact that the appellant-Company had a,lready gone into liquidation, this Bench is of the considered opinion that all the rights of the appellant-Company stand extingtrished. As such, nothing further remains in the instant appeal to be adjudicated upon.

Accordingly, the appeals stands disposed of. No costs.

6.

As a sequel, miscelianeous petitions, pending if any, shall stand closed.

Sd/. B. SATYAVATHI

'1 . The lncome Tax AP

2. One CC to Mr' A V

3. One CC to Mr' K' S

4. Two CD CoPies

JOINT REGIST

//TRUE COPY//

SECTION OFFICER

pellate Tribunal, Bench 'B' H

Krishna KoundinYa' Advocate

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udhakar Reddy (Sr S

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on23.06.2023 to that effect.

HIGH COURT

PSK, J

&

SCR, J

DATED:0811212025