VIKRAM V PANCHAL vs. COMMISSIONER OF INCOME-TAX

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ITR/123/1987HC GujaratGJHC24011856198719 July 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Gujarat, per Mr. Justice A.R. Dave and Mr. Justice D.A. Mehta, declined to answer the question of law referred by the Income Tax Appellate Tribunal. The Court noted that at the time the matter was called out, nobody appeared for the applicant (assessee). In these circumstances, the Court decided not to answer the referred question. The reference was disposed of accordingly, with no order as to costs. The specific question of law referred by the Tribunal was not detailed in the judgment, and therefore, the finding on that specific question is not available. The ratio decidendi is that a reference will not be answered if the party at whose instance it was made fails to appear.

What were the facts?

This matter comes before the High Court of Gujarat at Ahmedabad as an Income Tax Reference No. 123 of 1987. The reference was made at the instance of the assessee, Vikram V Panchal, by the Income Tax Appellate Tribunal, Ahmedabad Bench 'C', who referred a question of law for the opinion of the Court. The respondent is the Commissioner of Income-tax. The case was called out for hearing, but no one appeared on behalf of the applicant (assessee).

What were the issues?

1. Whether the High Court should answer the question of law referred by the Income Tax Appellate Tribunal when the applicant (assessee) fails to appear for the hearing. The assessee's contention, implied by their failure to appear, is that they do not wish to press the reference or have abandoned their claim. The revenue's position, by default, is that the reference should be disposed of due to non-appearance. The core issue is the procedural consequence of non-appearance by the party at whose instance the reference was made.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 123 of 1987

For Approval and Signature:

Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA

============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement?

Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

Whether it is to be circulated to the Civil Judge? : NO @ VIKRAM V PANCHAL Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 123 of 1987 NOTICE SERVED for Petitioner No. 1 MR AKIL QURESHI for MR RP BHATT for Respondent No. 1

--------------------------------------------------------------

CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA

Date of decision: 31/07/2001

ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE)

At the instance of the assessee the Income Tax Appellate Tribunal, Ahmedabad Bench 'C' has referred a question of law for opinion of this Court.

At the time when the matter was called out, nobody appeared for the applicant. In the circumstances, we decline to answer the question referred to us.

The reference stands disposed of accordingly with no order as to costs.

(A.R. Dave, J.)

(D.A. Mehta, J.) (hn)

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