Commissioner of Income Tax vs. Shri Pendurti Premchand
What did the High Court hold?
The High Court dismissed the appeal for non-prosecution. The primary reason for dismissal was the failure to serve notice on the Respondent even after 21 years from the filing of the appeal. The Court noted that on the last occasion, service was not possible due to deficit stamps. The question of law framed in the appeal was expressly kept open for decision in other appropriate cases. No decision was made on the merits of the case.
What were the facts?
This is an appeal filed by the Commissioner of Income Tax, Orissa against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed in 2001. Despite the passage of twenty-one years, notice has not been successfully served on the Respondent. On the previous occasion, service could not be effected due to deficit stamps. The High Court noted the significant delay and the failure to complete service.
What were the issues?
1. Whether the appeal is liable to be dismissed for non-prosecution due to the failure to serve notice on the respondent despite the passage of 21 years since its filing? Assessee (Respondent): No arguments were recorded for the Respondent as notice had not been served. Revenue (Appellant): The Revenue, represented by the Senior Standing Counsel, implicitly sought to prosecute the appeal, but the Court's decision was based on procedural grounds.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
TA No.14 of 2001
Commissioner of Income Tax, Orissa …. Appellant Mr. T.K. Satapathy, Senior Standing Counsel for IT Department -versus- Miss. Sarika Palo …. Respondent None
CORAM: THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK
Order No. ORDER 16.02.2022 06. 1. This being a matter of 2001, the Court finds that in these twenty one years even service of notice on the Respondent has not been completed. In fact on the last occasion, it could not be served because of deficit stamps. On this short ground, the appeal is dismissed for non-prosecution.
The question of law framed is kept open for decision in some other appropriate cases.
(Dr. S. Muralidhar) Chief Justice
(R. K. Pattanaik) Judge S. Behera/M.Panda
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