Commissioner of Income-tax-IV v. Cory Nick Ursulak
[Citation -2015-LL-0428-57]
| Citation | 2015-LL-0428-57 |
|---|---|
| Appellant Name | Commissioner of Income-tax-IV |
| Respondent Name | Cory Nick Ursulak |
| 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:- 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. |