Revival of Tax Appeal despite dismissal for non-appearance, petitioner to pay costs

The High Court allowed the petitioner to revive their Tax Appeal before the Income Tax Appellate Tribunal despite previous dismissal due to non-appearance. The Court emphasized the petitioner's responsibility in participating properly and imposed a cost of &8377;25,000 for arguing the case on merits. The Court set aside previous orders, directing the petitioner to appear before the Tribunal on a specified date. The Tribunal was given discretion to reschedule the hearing, and the petitioner or representative could argue the case only after depositing the specified cost.

---

---

Issues:
1. Dismissal of Tax Appeal by the Income Tax Appellate Tribunal due to non-appearance of the petitioner or his advocate.
2. Rejection of petitioner's application for rectification.
3. Negligence or lethargy on part of the petitioner in participating before the Tribunal.
4. Tribunal's dismissal of the appeal without order on merits.
5. Setting aside of orders dated 23.04.2018 and 07.07.2016.
6. Revival of petitioner's tax appeal before the Tribunal.
7. Fixing a date for the petitioner to appear before the Tribunal.
8. Imposition of a cost of &8377; 25,000/- for the petitioner to argue the case on merits.

The High Court noted that the petitioner's Tax Appeal before the Income Tax Appellate Tribunal was dismissed due to non-appearance of the petitioner or his advocate, with the application for rectification also being rejected. The Court observed a degree of negligence or lethargy on the petitioner's part in participating before the Tribunal, emphasizing the petitioner's responsibility in assisting the Tribunal properly. Despite this, the Court decided to allow the petitioner to appear before the Tribunal and argue the case. This decision was based on two main reasons: firstly, the Rule requiring the Tribunal to hear the appeal on merits even in the absence of a party, and secondly, the Tribunal's dismissal of the appeal without deciding on merits. The Court set aside the orders dated 23.04.2018 and 07.07.2016, reviving the petitioner's tax appeal before the Tribunal. The petitioner was directed to appear before the Tribunal personally or through a representative on a specified date, with the Tribunal having the discretion to reschedule the hearing thereafter. Additionally, the petitioner or his representative would be allowed to argue the case on merits only after depositing a cost of &8377; 25,000/- with the Revenue. Ultimately, the petition was disposed of by the Court.

---