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2015 (4) TMI 296 - MADRAS HIGH COURT

2015 (4) TMI 296 - MADRAS HIGH COURT - TMI - Appeal dismissed for non-prosecution - Held that:- The appeal was posted for hearing on 06.09.2012, 24.09.2012, 22.01.2013 and 20.08.2014 and in all those hearings, there was no representation for the petitioner. Therefore, the first respondent has rightly passed the order dated 30.12.2014 dismissing the appeal preferred by the petitioner for non-prosecution. When the appellant did not turn up to agitate the appeal on merits, the first respondent can .....

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. - W.P. No. 5637 of 2015 - Dated:- 17-3-2015 - S. Vaidyanathan J For the Appellant : Mr. H. Nazirudeen For the Respondent : Mr. Pramod Kumar Chopda ORDER The petitioner seeks to quash the order dated 30.12.2014 of the first respondent, in and by which, the first respondent dismissed the appeal preferred by the petitioner, exparte. 2. Admittedly, the appeal filed by the petitioner was taken up for hearing by the first respondent on 06.09.2012, 24.09.2012, 22.01.2013 and 20.08.2014. In all those .....

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cording to the learned counsel for the petitioner, the first respondent, in exercise of powers conferred under Section 251 of the Income Tax Act may confirm, vary, reduce or enhance an order of assessment as contemplated under Section 251 (2) of the Act. However, the first respondent has no power to dismiss the appeal for non-prosecution. However, it is submitted by the learned counsel for the petitioner that the non-appearance of the petitioner or their representative on the hearing dates is ne .....

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51 of the Income Tax Act imposes an obligation on the appellate authority/the first respondent to dispose of an appeal filed before it on merits, in the given facts and circumstances of the case, it cannot be said that the order dated 30.12.2014 passed by the first respondent is in violation to the said provisions of the Income Tax Act. It is not as though the first respondent passed the order dated 30.12.2014 without affording sufficient opportunity to the petitioner. The appeal was posted for .....

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