ALCOCK ASHDOWN (GUJ) LTD vs. JOINT COMMISSIONER OF INCOME TAX

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TAXAP/801/2009HC GujaratGJHC24040914200911 July 2022Bench: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR,HONOURABLE MR. JUSTICE ASHUTOSH SHASTRI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appellant's counsel had filed a note for withdrawal of appearance due to the demise of the senior counsel and the appellant's intimation to make alternate arrangements. The court observed that despite notice and the appeal being called out, there was no representation from the appellant. Furthermore, the National Company Law Tribunal (NCLT) had, by an order dated 8.3.2021, declared a moratorium under Section 13(1)(a) of the I.B. Code and issued directions under Section 14, prohibiting the continuation of pending suits or proceedings due to a statutory bar. In light of these circumstances, the court was of the opinion that keeping the appeal pending would serve no purpose. Therefore, the appeal was disposed of.

What were the facts?

The appeal was filed by Alcock Ashdown (Guj) Ltd against the Joint Commissioner of Income Tax. The appeal is of the year 2009. The appellant's counsel sought withdrawal of appearance, citing the demise of the senior counsel and the need for alternate arrangements. The appellant was intimated of this. Despite notice and the appeal being called out, there was no representation from the appellant. The National Company Law Tribunal (NCLT) had, by an order dated 8.3.2021, declared a moratorium under Section 13(1)(a) of the Insolvency and Bankruptcy (I.B.) Code and issued directions under Section 14, prohibiting the continuation of pending suits or proceedings due to a statutory bar.

What were the issues?

1. Whether the appeal can be disposed of due to the appellant's non-representation and the statutory bar imposed by the National Company Law Tribunal's moratorium order. Assessee's Contention: The appellant's counsel sought withdrawal of appearance due to the demise of the senior counsel and the need to engage new counsel. The appellant was intimated of this. The appeal was of the year 2009 and keeping it pending would serve no purpose. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the court noted the NCLT's order imposing a moratorium and prohibiting continuation of pending proceedings.

Which sections of the Income-tax Act were involved?

Section 13(1)(a),Section 14

AI-generated summary — verify with the full judgment below

C/TAXAP/801/2009 ORDER DATED: 11/07/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 801 of 2009 ================================================== ALCOCK ASHDOWN (GUJ) LTD Versus JOINT COMMISSIONER OF INCOME TAX ================================================== Appearance: MR MANISH J SHAH(1320) for the Appellant(s) No. 1 M R BHATT & CO.(5953) for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI

Date : 11/07/2022 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) Learned counsel appearing for the appellant has filed a note in the Registry for withdrawal of appearance on the ground that appellant has been intimated of engaging any other counsel since Mr. J.P. Shah, learned Senior Counsel who had been instructed, has expired and they can make alternate arrangement to engage any other counsel. The said communication has been forwarded by advocate on record Mr.Manish J. Shah. The photocopy of the track consignment obtained from the web portal of postal authority indicating the notice of intimation forwarded to the appellant – assessee Page 1 of 2

C/TAXAP/801/2009 ORDER DATED: 11/07/2022 having been delivered and there being no representation on behalf of the appellant even after having been called out in the open court, we are of the opinion that keeping the present appeal pending would not serve any purpose particularly, when the appeal is of the year 2009 and National Company Law Tribunal by order passed on 8.3.2021 while declaring moratorium under Section 13(1)(a) of the I.B. Code has issued direction under Section 14 whereunder continuation of pending suits or proceedings has been prohibited in view of statutory bar. Hence, placing the same on record, present appeal stands disposed of. (ARAVIND KUMAR,CJ) (ASHUTOSH J. SHASTRI, J) Bharat Page 2 of 2

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