Dr. P. Nalla Thampy v. Shankar

3 SCC 242Supreme Court of India2000#1337 most cited

What is Dr. P. Nalla Thampy v. Shankar authority for?

A court or quasi-judicial authority, tasked with deciding disputes, inherently possesses the power to dismiss a case for default if a party is absent at a hearing. It is not obligated to keep the matter pending or pursue it on the absent party's behalf.

85

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Dr. P. Nalla Thampy v. Shankar · New India Assurance v. Srinivasan · 3 SCC 242 · inherent power to dismiss for default · non-prosecution of appeal · non-appearance · Section 250 Income Tax Act · Section 253 Income Tax Act · quasi-judicial body · dismissal of appeal for non-compliance

Sections most often in play

Section 250Section 147Section 1961Section 148Section 143(3)Section 142(1)Section 68Section 144

Issues it is cited on

section 114section 253(3)section 253(5)reasoned ordersection 80p(2)section 253genuineness of the transactionsection 80pdelay in filing appealunexplained investmentscrutiny assessmentlimited scrutiny

Judgments citing Dr. P. Nalla Thampy v. Shankar

Gramin Sewa Sahakari Samiti, Kodebod, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 331/RPR/2023[2018-19]Status: DisposedITAT Raipur05 Dec 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Kodebod, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 330/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhendri, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 329/RPR/2023[2015-16]Status: DisposedITAT Raipur05 Dec 2023AY 2015-16

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Bhendri, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 328/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Sankardah, Dhamtari vs. Inocme Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 327/RPR/2023[2013-14]Status: DisposedITAT Raipur05 Dec 2023AY 2013-14

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Sankardah, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 326/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Madeli, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 325/RPR/2023[2014-15]Status: DisposedITAT Raipur05 Dec 2023AY 2014-15

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Kosmarra, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 324/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Gramin Sewa Sahakari Samiti, Kurud, Dhamtari vs. Income Tax Officer, Dhamtari

In the result, the appeal of the assessee society in ITA No

ITA 323/RPR/2023[2011-12]Status: DisposedITAT Raipur05 Dec 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: Shri Rakesh Dhody, CAFor Respondent: Shri Saty
Section 143(3)Section 80PSection 80P(2)

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no…

Manohar Lal Alwani, Jaipur vs. ITO, Ward 7(2), Jaipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 484/JPR/2023[2010-11]Status: DisposedITAT Jaipur04 Dec 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Deepak SharmaFor Respondent: Smt. Monisha Choudhary (Addl.CIT) a
Section 127Section 147Section 148Section 54F

…ho has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power, which every tribunal possesses. This was approved in Dr. P Nalla Thampy vs. Shankar 1984 (Supp) SCC 63). In new India Assurance vs. Srinivasan (2000) 3 SCC 242, it was held that every court or judicial body or authority, which has a duty to decide a case between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obligation to keep the matter pending before…

Smt Shital Jain, Indore vs. The ITO 4 (4), Indore

In the result, the appeal of assessee is allowed for statistical purposes

ITA 122/IND/2023[2017-18]Status: DisposedITAT Indore26 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishital Jain Ito 4(4) 171, Venktesh Nagar Indore Vs. Indore

Section 115Section 115BSection 142(1)Section 144Section 234BSection 68

…t power which every tribunal possesses." 5.3 The above proposition has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63). Further Hon'ble Supreme Court in case of New India Assurance vs. Srinivasan (2000) 3 SCC 242, has stated as under- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obligation to keep the matter pend…

Venkata Sai Rcc Pipes and Infrastructures, Hyderabad vs. DCIT Circle-9(1), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 435/HYD/2023[2020-21]Status: DisposedITAT Hyderabad21 Sept 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2020-21 Venkata Sai Rcc Pipes & Vs. Dy. Cit Infrastructures, Hyderabad Circle 9(1) Hyderabad (Appellant) (Respondent) Pan:Aahfv8280E Assessee By: Advocate S Sandhya Revenue By: Shri T Sunil Gowtham, Dr

For Appellant: Advocate S SandhyaFor Respondent: Shri T Sunil Gowtham, DR

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon’ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as:- “That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obliga…

Akash Promotors Developer Private Limited, 2385, Akashdeep Complex vs. ITO, Ward 1(1)

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 361/JPR/2023[2012-2013]Status: DisposedITAT Jaipur23 Aug 2023AY 2012-2013

Bench: Your Honours In The Offline Mode On 30.05.2023 Against The Order Dated Passed By Ld. Cit(A)- Nfac Delhi U/S 250 Of The I. T. Act, 1961. Such Order Passed By Ld.Cit(A) Was Served On The Appellant On 29.03.2023, Thus The Appeal Against The Said Order Was Supposed To Have Been Filed By The Appellant By 28.05.2023, However Though The Appeal Was Instituted On Time Through The Online Mode, Submission Of Appeal In The Offline Mode Got Delayed By 2 Days, As The Appeal Physically Has Been Filed On 30.05.2023 For The Reasons As Explained Below:

For Appellant: Shri Anoop Bhatiya (C.A.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 250Section 271(1)(c)Section 274

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is 6 Akash Promotors Developer Pvt. Ltd. called up for hearing and the party is not present, the court or the judi…

Mh Brothers, Raisen vs. The ITO, Raisen

In the result, appeals filed by the assessee for A

ITA 371/IND/2022[2014-15]Status: DisposedITAT Indore18 Jul 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 249(2)Section 250

…power which every tribunal possesses." 4.2.3 The above proposition has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63). Further Hon'ble Supreme Court in case of New India Assurance vs. Srinivasan (2000) 3 SCC 242, has stated as under- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obligation to keep the matter pend…

Mh Brothers, Raisen vs. The ITO, Raisen

In the result, appeals filed by the assessee for A

ITA 370/IND/2022[2013-14]Status: DisposedITAT Indore18 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 249(2)Section 250

…power which every tribunal possesses." 4.2.3 The above proposition has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63). Further Hon'ble Supreme Court in case of New India Assurance vs. Srinivasan (2000) 3 SCC 242, has stated as under- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no obligation to keep the matter pend…

Pramark Partnership Firm, Mumbai vs. CIT (A) NFAC, Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1224/MUM/2023[2017-18]Status: DisposedITAT Mumbai10 Jul 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-18 Pramak/Partnership Firm Cit(A), Nfac, 2Nd Floor, Kuber Building, 98, Mumbai. Sheikh Memon Street, Zaveri Vs. Bazar, Mumbai-400002. Pan No. Aaafp 1969 L Appellant Respondent

For Appellant: Zeal SavlaFor Respondent: Ms. Indira Adakil, DR
Section 250

…e, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Pramak/Partnership Firm 4 Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a liSt between two parties, inherently possesses the power to dismiss a case in default.Where a case is called up for hearing and the party is not present, the court or the judicial or quasi-judicial body is under no o…

Paras Brick Field, Mirzapur vs. DCIT(Cent. Cir.), Allahabad

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 15/ALLD/2022[2006-07]Status: DisposedITAT Allahabad23 Jan 2023AY 2006-07

Bench: Shri.Vijay Pal Rao

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 145(3)

…ho has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power, which every Tribunal possesses. This was approved in Dr. P. Nallla Thampy vs. Shankar (1984(Supp)SCC63). In New India Assurance vs. Srinivasan (2000) 3 SCC 242, it was held that every Court or Judicial body or authority, which has a duty to decide a lis between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the Court or Judicial or Quasi-judicial Body is under no obligation to keep the matter pending before it o…

Paras Brick Field, Mirzapur vs. DCIT(Central Circle), Allahabad

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 14/ALLD/2022[2004-05]Status: DisposedITAT Allahabad23 Jan 2023AY 2004-05

Bench: Shri.Vijay Pal Rao

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 145(3)

…ho has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power, which every Tribunal possesses. This was approved in Dr. P. Nallla Thampy vs. Shankar (1984(Supp)SCC63). In New India Assurance vs. Srinivasan (2000) 3 SCC 242, it was held that every Court or Judicial body or authority, which has a duty to decide a lis between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the Court or Judicial or Quasi-judicial Body is under no obligation to keep the matter pending before it o…

Paras Brick Field, Mirzapur vs. Dy. CIT, Central Circle, Allahabad

In the result, the appeals of the assessee are allowed for statistical purpose

ITA 13/ALLD/2022[2003-04]Status: DisposedITAT Allahabad23 Jan 2023AY 2003-04

Bench: Shri.Vijay Pal Rao

For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 145(3)

…ho has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inherent power, which every Tribunal possesses. This was approved in Dr. P. Nallla Thampy vs. Shankar (1984(Supp)SCC63). In New India Assurance vs. Srinivasan (2000) 3 SCC 242, it was held that every Court or Judicial body or authority, which has a duty to decide a lis between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the Court or Judicial or Quasi-judicial Body is under no obligation to keep the matter pending before it o…

Mohd Tahir Mohd Basir Shaikh, Ahmedabad vs. JCIT, Range-6(1), Ahmedabadf

In the result, appeal of the assessee is dismissed

ITA 1681/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2010-11

Bench: Smt.Annapurna Guptaasstt.Year : 2010-11 Mohd Tahir Mohd Basir Shaikh Jcit, Range-6(1) 15, Gulista Vs Ahmedabad. Apartment, Lal Mill Char Rasta Rakhial Ahmedabad 380 021. Pan : Apyps 3093 J

For Respondent: Shri Mukesh Sharma
Section 250(6)Section 271ESection 27I

…ecide on a matter of dispute, inherently possesses the power to dismiss the case for default, has been upheld by the Hon'ble Supreme Court in case of Dr. P. Nalla Thampy Vs. Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3 SCC 242. In the latter case, the Apex Court has held as under:- "That every court or judicial body or authority, which has a duty to decide a list between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the court or the judicial or quasi judicial body is under no…