Commissioner of Income-tax-IV v. Joseph D Wurz
[Citation -2015-LL-0428-56]

Citation 2015-LL-0428-56
Appellant Name Commissioner of Income-tax-IV
Respondent Name Joseph D Wurz
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 28/04/2015
Judgment View Judgment
Keyword Tags non-prosecution
Bot Summary: The present tax appeal is of the year 2008 challenging the judgment and order passed by the learned Income Tax Appellate Tribunal passed in the month of July, 2007. Even the appeal has been admitted as far as back in the month of March, 2009 and till date, no further steps are taken by the appellant - Revenue to serve the respondent assessee. The present tax appeal came up for hearing before the Division Bench of this Court in the month of December, 2014 along with the other tax appeals and the Division Bench of this Court has passed the following order:- Page 1 of 3 Downloaded on : Tue May 19 15:44:35 IST 2020 O/TAXAP/908/2008 ORDER 1. In the matters where the learned counsel for the appellants has to take action for serving unserved respondent/s, they may do so within a period of four weeks from today, failing which the appeal/s concerned shall be listed on 9th January, 2015 for passing appropriate orders. Even thereafter, the present appeal has been listed on board twice. Under the circumstances, we have no other alternative but to dismiss the present tax appeal for non-prosecution keeping the question of law open and with the observation that if the Revenue is able to get the fresh address of the respondent assessee and the application is submitted to restore the present appeal within a period of three months from today, such application for restoration shall be considered in accordance with law and on its own merits. With this, the present appeal is dismissed for non- prosecution.


O/TAXAP/908/2008 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 908 of 2008 COMMISSIONER OF INCOME TAX-IV,....Appellant(s) Versus JOSEPH D WURZ....Opponent(s) Appearance: MR KM PARIKH, ADVOCATE for Appellant(s) No. 1 RULE UNSERVED for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE S.H.VORA Date : 28/04/2015 ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. present tax appeal is of year 2008 challenging judgment and order passed by learned Income Tax Appellate Tribunal passed in month of July, 2007. Even appeal has been admitted as far as back in month of March, 2009 and till date, no further steps are taken by appellant - Revenue to serve respondent assessee. 2. present tax appeal came up for hearing before Division Bench of this Court in month of December, 2014 along with other tax appeals and Division Bench of this Court has passed following order:- Page 1 of 3 Downloaded on : Tue May 19 15:44:35 IST 2020 O/TAXAP/908/2008 ORDER 1. In all these matters, where respondent/s is/are not served, Registry to issue Fresh Notice to unserved respondent/s, making it returnable on 9th January, 2015. 2. In matters where learned counsel for appellants has to take action for serving unserved respondent/s, they may do so within period of four weeks from today, failing which appeal/s concerned shall be listed on 9th January, 2015 for passing appropriate orders. 3. Registry is directed to keep copy of this order in each matter. 3. Even thereafter, present appeal has been listed on board twice. However, no further steps are taken by appellant Revenue to serve unserved respondent. 4. Under circumstances, we have no other alternative but to dismiss present tax appeal for non-prosecution, however, keeping question of law open and with observation that if Revenue is able to get fresh address of respondent assessee and application is submitted to restore present appeal within period of three months from today, such application for restoration shall be considered in accordance with law and on its own merits. 5. With this, present appeal is dismissed for non- prosecution. Notice is discharged. (M.R.SHAH, J.) Page 2 of 3 Downloaded on : Tue May 19 15:44:35 IST 2020 O/TAXAP/908/2008 ORDER (S.H.VORA, J.) Hitesh Page 3 of 3 Downloaded on : Tue May 19 15:44:35 IST 2020 Commissioner of Income-tax-IV v. Joseph D Wurz
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