Gujarat High Court
Commissioner Of Income Tax-Iv vs Randy Raymond Malm....Opponent(S) on 28 April, 2015
Author: M.R. Shah
Bench: M.R. Shah, S.H.Vora
O/TAXAP/904/2008 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 904 of 2008
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COMMISSIONER OF INCOME TAX-IV,....Appellant(s)
Versus
RANDY RAYMOND MALM....Opponent(s)
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Appearance:
MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1
RULE UNSERVED for the Opponent(s) No. 1
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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. 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.
2. 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 all these matters, where the respondent/s is/are Page 1 of 3 O/TAXAP/904/2008 ORDER not served, Registry to issue Fresh Notice to the unserved respondent/s, making it returnable on 9th January, 2015.
2. 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.
3. Registry is directed to keep a copy of this order in each matter."
3. Even thereafter, the present appeal has been listed on board twice. However, no further steps are taken by the appellant - Revenue to serve the unserved respondent.
4. Under the circumstances, we have no other alternative but to dismiss the present tax appeal for non-prosecution, however, 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.
5. With this, the present appeal is dismissed for non- prosecution. Notice is discharged.
(M.R.SHAH, J.)
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O/TAXAP/904/2008 ORDER
(S.H.VORA, J.)
Hitesh
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