Appellant v. Respondent

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 1284 OF 2000 The Commissioner of Income-tax,Nashik. Appellant vs. Smt. Kamalabai Kisanrao Khopde Respondent Mr. B. M. Chatterjee with Ms.S.V. Bharucha i/b.Mr.R.N. Bandopadhyay for the appellant. Ms. A. Khan i/b. Ms. Jyoti Dailani for therespondent. CORAM: R.M. LODHA &J.P.DEVADHAR,JJ DATED: 19th August 2004 P.C. On 5th August 2004 we passed the following order: " This appeal is directed against the orderdated dated 18.2.1999 passed by the Income TaxAppellate Tribunal, Pune Bench, Pune inI.T.(SS) A.No.277/PN/97. It transpirestherefrom that two members of the Benchdeciding the appeal were not unanimous.Obviously, the issue on which both the memberswere not unanimous ought to have been referredto the third member but the said order is notplaced on record. Earlier an opportunity wasgranted to the counsel for the appellant forplacing on record the order passed by thethird member of the Tribunal. That has notbeen done and further time was sought for bythe learned counsel for the revenue.2. By way of last chance, we grant furthertime of two weeks to the appellant for placingon record the order passed by the third memberof the Tribunal failing which the appeal shall stand dismissed automatically withoutreference to court. Order accordingly." 2. The learned counsel for the revenue submits that the said order has not been complied with. 3. Appeal stands dismissed for want of compliance. (R.M.LODHA, J.) (J.P. DEVADHAR,J.)