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Karnataka Jewels Ltd. Versus Joint Commissioner of Income Tax And 1

2015 (9) TMI 503 - GUJARAT HIGH COURT

Dismissal of appeal for non-prosecution by ITAT - proceedings before the Tribunal came to be conducted ex parte in view of the fact that the petitioner had not informed the Tribunal about the change of its address - Held that:- On the day fixed for hearing or any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is on for hearing, the Tribunal may dispose of the appeal on merits after hearing the resp .....

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, the Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits after hearing the respondent. The impugned order being contrary to the provisions of rule 24 of the Rules as well as the above referred decision of this court in the case of Sanket Estate & Finance (P.) Ltd. v. Commissioner of Income tax (2012 (12) TMI 991 - GUJARAT HIGH COURT) cannot be sustained.

The impugned order passed by the Tribunal for assessment year 1991- .....

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e order dated 7.10.2005 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench A in ITA No.2056/Ahd/2000 whereby the Tribunal has dismissed the appeal preferred by the petitioner assessee for non-prosecution. 2. The petitioner filed its return of income for assessment year 1991-92 on 31.12.1991 showing income of Rs. Nil. After scrutiny, the foreign exchange fluctuation loss on purchase of plant and machinery charged to revenue account was disallowed and total addition of ₹ 14,76,277/ .....

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peal before the Income Tax Appellate Tribunal (hereinafter referred to as the Tribunal ). It appears that during the pendency of the appeal before the Tribunal, the address of the petitioner came to be changed and hence, the petitioner did not receive the notice issued by the Tribunal intimating it about the date of hearing of the appeal. By the impugned order dated 7.10.2005, the Tribunal dismissed the appeal by assuming that the assessee was not interested in pursuing the appeal, as it had not .....

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cannot dismiss the appeal without adverting to the merits. Referring to the impugned order, it was pointed out that the sole ground on which the appeal has been dismissed is on the ground of nonprosecution. It was submitted that the impugned order passed by the Tribunal being contrary to the law laid down by this court in the above referred decision, deserves to be quashed and set aside and the appeal is required to be restored to the file of the Tribunal to be decided afresh on merits. 4. Oppos .....

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sing the appeal on the ground of non- prosecution. It was submitted that it is only after notices of demand came to be issued to the petitioner for recovery of the penalty amount, that the petitioner has thought it fit to challenge the order passed by the Tribunal. It was submitted that if at all this court is inclined to restore the appeal to the Tribunal in view of the law laid down in the case of Sanket Estate & Finance (P.) Ltd. v. Commissioner of Income-tax (supra), suitable costs may b .....

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do not warrant imposition of costs. 6. This court has considered the submissions advanced by the learned counsel for the respective parties and has perused the record and proceedings of the case. 7. From the facts, as emerging from the record, it is evident that the proceedings before the Tribunal came to be conducted ex parte in view of the fact that the petitioner had not informed the Tribunal about the change of its address. Accordingly, notice of hearing issued by the Tribunal came to be uns .....

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be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is on for hearing, the Tribunal may dispose of the appeal on merits after hearing the respondent, as well as in the light of the decision of the Supreme Court in the case of CIT v. S. Chenniappa Mudaliar (supra), has held that rule 24 of the Rules makes it abundantly clear that the Tribunal cannot dismiss the appeal without adverting to the merits. Therefore, though the petitioner asses .....

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