2021 (1) TMI 1261 - HC - Income Tax

Dismissal of appeal on non prosecution - Tribunal dismissed the appeal on the ground of the nonappearance of the writ applicant - HELD THAT - As learned council seeks to rely on Rule 24 of the Income Tax Rules, 1963 which makes it abundantly clear that the tribunal cannot dismiss the appeal without adverting to the merits. Even on the day on which the hearing is adjourned, the appellant chose not to appear in present or through an authorized representative. It would incumbent upon the tribunal to dispose of the appeal on merits. Mr. Dave, the learned counsel seeks to rely on the decision of this High Court in the case of Sanket Estate Finance (P.) Ltd. 2012 (12) TMI 991 - GUJARAT HIGH COURT . Let Notice be issued to the respondents for final disposal, returnable on 10/02/2021. On the returnable date, notify the matter on top of the board.

Summary

The Gujarat High Court heard a case where the tribunal dismissed an appeal due to nonappearance of the writ applicant and his lawyer. The counsel argued that the appeal should not have been dismissed without considering the merits, citing Rule 24 of the Income Tax Rules, 1963. The court issued a notice to the respondents for final disposal on 10/02/2021.