Alcock Ashdown (Guj) Ltd v. Joint Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 801 of 2009 ==================================================ALCOCK ASHDOWN (GUJ) LTD VersusJOINT COMMISSIONER OF INCOME TAX ================================================== Appearance: MR MANISH J SHAH(1320) for the Appellant(s) No. 1M R BHATT & CO.(5953) for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMARand 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 groundthat appellant has been intimated of engaging any other counselsince Mr. J.P. Shah, learned Senior Counsel who had beeninstructed, has expired and they can make alternatearrangement to engage any other counsel. The saidcommunication has been forwarded by advocate on recordMr.Manish J. Shah. The photocopy of the track consignmentobtained from the web portal of postal authority indicating thenotice of intimation forwarded to the appellant – assessee having been delivered and there being no representation onbehalf of the appellant even after having been called out in theopen court, we are of the opinion that keeping the presentappeal pending would not serve any purpose particularly, whenthe appeal is of the year 2009 and National Company LawTribunal by order passed on 8.3.2021 while declaringmoratorium under Section 13(1)(a) of the I.B. Code has issueddirection under Section 14 whereunder continuation of pendingsuits or proceedings has been prohibited in view of statutorybar. Hence, placing the same on record, present appeal standsdisposed of. (ARAVIND KUMAR,CJ) Bharat (ASHUTOSH J. SHASTRI, J)