M/S.BUILD TECH INDIA vs. THE COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court held that since the reference was taken up at the instance of the assessee, it was incumbent upon the assessee to pursue the same. Given the absence of appearance by the assessee and the unserved notice, the Court concluded that the assessee obviously does not want to pursue the reference. Consequently, the Court refused to answer the questions of law. The reference was closed for non-prosecution. No specific issues were decided on merits, and the operative direction was to close the reference.
What were the facts?
This matter comes before the High Court of Kerala as an Income Tax Reference (ITR No. 7 of 2008) initiated by the assessee, M/s. Build Tech India, against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench (ITA 499/1992). The reference was made at the instance of the assessee. However, when the case was called for hearing, there was no appearance on behalf of the assessee. The Court directed the Registry to issue notice to the assessee by speed post, but the notice was returned unserved with the endorsement "not known". The Court noted that it is incumbent upon the assessee to pursue a reference initiated by them.
What were the issues?
1. Whether the High Court should answer the questions of law referred to it when the assessee, who initiated the reference, fails to appear and prosecute the matter. Assessee's Contention: The judgment does not record any specific contentions made by the assessee, as they did not appear before the Court. The reference was initiated by the assessee. Revenue's Contention: The judgment does not record any specific contentions made by the revenue. The Court's decision is based on the non-appearance of the assessee.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R Vinod Chandran, J. The statement of the case has been referred for consideration of the question as raised by this Court in an O.P.(Reference) initiated at the instance of the assessee. Since there was no appearance on behalf of the assessee, we directed the Registry to issue notice to the assessee by speed post. The notice has been returned unserved with the endorsement “not known”. Especially since the reference has been taken up at the instance of the assessee, it is incumbent upon the assessee to pursue the same. The assessee obviously does not want to pursue the reference. In such circumstances, we refuse to answer the questions of law and this reference stands closed for non-prosecution. A copy of this order under the seal of this Court and the signature of the Registrar shall be ITR 7/2008 3 forwarded to the Income Tax Appellate Tribunal, Cochin Bench. K.VINOD CHANDRAN JUDGE ASHOK MENON dkr JUDGE
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