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

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TAXAP/802/2009HC GujaratGJHC24040915200911 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 need to make alternate arrangements. The court observed that the appellant was intimated of this and was also called out in open court, but there was no representation. Furthermore, the court took cognizance of the order dated 08.03.2021 passed by the National Company Law Tribunal, which declared a moratorium under Section 13(1)(a) of the Insolvency and Bankruptcy Code, 2016, and issued directions under Section 14 prohibiting the continuation of pending suits or proceedings. Given 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?

This is an appeal filed by Alcock Ashdown (Guj) Ltd. against an order passed by the Joint Commissioner of Income Tax. The appeal is of the year 2009. The learned counsel for the appellant sought withdrawal of appearance, citing the demise of the senior counsel and the need to make alternate arrangements. Despite the matter being called out, there was no representation on behalf of the appellant. The National Company Law Tribunal, by an order dated 08.03.2021, declared a moratorium under Section 13(1)(a) of the Insolvency and Bankruptcy Code, 2016, and issued directions under Section 14 prohibiting the continuation of pending suits or proceedings.

What were the issues?

1. Whether the appeal can be proceeded with in the absence of representation from the appellant, considering the appellant's counsel has sought withdrawal of appearance due to the demise of senior counsel and the need for alternate arrangements. 2. Whether the continuation of the present appeal is barred by the moratorium declared by the National Company Law Tribunal under Section 14 of the Insolvency and Bankruptcy Code, 2016. Assessee's Contention: The assessee's counsel sought withdrawal of appearance, indicating a need to engage new counsel due to the demise of the previously instructed senior counsel. The assessee was not represented when the matter was called out. Revenue's Contention: The judgment does not record any specific contentions from the revenue. However, the court noted the statutory bar imposed by the NCLT order.

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/802/2009 ORDER DATED: 11/07/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 802 of 2009 ================================================== ALCOCK ASHDOWN (GUJ) LTD Versus JOINT COMMISSIONER OF INCOME TAX ================================================== Appearance: MR MANISH J SHAH(1320) for the Appellant(s) No. 1 MR.VARUN K.PATEL(3802) 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/802/2009 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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