Gopal Extrusions Pvt. Ltd v. The Income Tax Officer Ward-1(2), Jalgaon

1 ita 9.2022 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 905 INCOME TAX APPEAL NO.9 OF 2022 GOPAL EXTRUSIONS PVT. LTD., THROUGH ITS DIRECTORSANJAY RAMGOPAL TAPARIA VERSUS THE INCOME TAX OFFICER WARD-1(2), JALGAON ... Advocate for Appellant: Mr. Raviraj R. Chandak Standing Counsel for Respondent/Sole: Mr. Alok M. Sharma... CORAM:S. V. GANGAPURWALA & S. G. DIGE, JJ.DATE:22[nd] FEBRUARY, 2022 PER COURT: 1.The order passed by the Income Tax AppellateTribunal is assailed. 2.Mr. Chandak, learned Counsel for the Appellant submits that the Appeal is decidedex parte. Though the notice was issued by theIncome Tax Appellate Tribunal to the Appellant,the same was not served upon the Appellant. Thenotice was issued on the address of the AppealMemo, however subsequent to the filing of theAppeal the property was taken in possession underthe Secruritisation and Reconstruction of 2 ita 9.2022 Financial Assets and Enforcement of SecurityInterest Act, 2002 and was handed over to thepurchaser. In view of that, the notice could notbe served upon the Appellant and the Appeal hasbeen decided in absence of the Appellant. 3.Mr. Sharma, learned Counsel for theRespondent submits that the notice was served onthe address given by the Appellant in the AppealMemo. The Appellant herein was the Appellant.Apart from the notice being issued by the Tribunalit was the duty of the Appellant to attend to thecase filed by it. It was because the Appellant wasnot attending the matter the Income Tax AppellateTribunal by way of abundant caution issued noticeto it. There is gross negligence on the part ofthe Appellant. 4.We have perused the impugned order. Itappears that the Appellant has not participated inthe Appeal as after filing of the Appeal theAppellant has not appeared. 3 ita 9.2022 5.The Appeal it seems is decided on merits. Infact, if the Appellant is absent the Tribunal hasrecourse to dismiss the Appeal for non-prosecutioninstead of deciding it on merits. 6. It was also the duty of the Appellant togive changed address with the Tribunal. TheAppellant did not give it’s new address to theTribunal and the notice was served to theAppellant on the address given by it. In fact, itwas also the boundant duty of the Appellant toattend to the Appeal filed by it. Simply by filingthe Appeal the duty of the Appellant does not cometo an end, it has to attend the matter. 7.Considering that in the absence of theAppellant the matter has been decided on meritsand the Appeal involves the right of the Appellantas far as monetary claim is concerned, we areinclined to grant one more opportunity to theAppellant, however the Appellant also deserves tobe mulct with costs. 4 ita 9.2022 8.In the result, we pass the following order- ORDER [I]The impugned order is quashed andset aside and the matter is relegated beforethe Tribunal on condition that the Appellantdeposits Rs.25,000/- (Rs. Twenty FiveThousand only) with the Income Tax Officer,Ward-1(2), Jalgaon within a period of two(02) weeks from today. The parties shall appear before theTribunal 16.03.2022. The Appellant shall produce thereceipt of the deposit of costs ofRs.25,000/- (Rs. Twenty Five Thousand only)with the Respondent / Sole before theTribunal. The Tribunal shall, thereafter, decide the Appeal on it’s own merits. [V]As the date of appearance has beengiven by this Court, it is not necessary for 5 ita 9.2022 the Tribunal to issue fresh notice to theparties. 9.The Writ Petition accordingly stands disposedof. [S. G. DIGE, J.] [S. V. GANGAPURWALA, J.] marathe