In Amratbhai Thakorbhai Dudhwala v. Assistant Commissioner Of Income Tax, the High Court (2022) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Hence, appeal stands dismissed for non-prosecution.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 17 of 2009
==================================================AMRATBHAI THAKORBHAI DUDHWALA
VersusASSISTANT COMMISSIONER OF INCOME TAX
==================================================
Appearance:
MR MANISH J SHAH(1320) for the Appellant(s) No. 1MRS KALPANAK RAVAL(1046) 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 for withdrawal of appearance stating thereunder theappellant – assessee was informed that appellant should makealternate arrangement to engage any other counsel. The said
letter having been forwarded by Registered PostAcknowledgment Due has been returned with the postalendorsement ‘Left’ dated 1.7.2022. Since there is nocommunication available on record to establish that counsel forthe appellant has duly intimated the appellant of his intention toretire from the case, memo of retirement cannot be accepted
and it stands rejected. Even otherwise, the appellant has beencalled out, none appears. There is no representation on behalf ofthe appellant. This appeal is of the year 2009 pending from past13 years. We do not find any good ground to adjourn thematter. Hence, appeal stands dismissed for non-prosecution.
(ARAVIND KUMAR,CJ)
Bharat
(ASHUTOSH J. SHASTRI, J)
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