Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>Appeal dismissed for non-prosecution & lack of engagement. Importance of active involvement stressed.</h1> The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI due to the appellant's non-prosecution and lack of engagement in addressing ... Request of adjournment - non-prosecution on the part of appellant - HELD THAT:- The appellant is not interested in giving any explanation about contradiction, if any, in the decision of two coordinate benches nor seems aggrieved thereof despite the opportunity was given vide the final order dated 5 March 2019. Thus the absence of the appellant consecutively for almost five times since the impugned final order is sufficient to hold non-prosecution on the part of appellant. Apparently the said order was not only pronounced in open court but was dictated as a whole in the open court. The recording in para 12 of the said decision is inter-se the Members presiding the said bench it is post pronouncement but before signing the said final order and it was in the interest of justice that the opportunity to both the parties was given to put-forth their stand about the acceptance or denial of those observations in para 12 of the impugned final order. Once the appellant opted to not to appear for the purpose, the final order of 5 March 2019 is definitely a judgment as was pronounced in the open court which should have been operated since the day of its pronouncement. Appeal dismissed. Issues:Non-prosecution by the appellant leading to dismissal of appeal.Analysis:The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by Hon’ble Mrs. Rachna Gupta, addresses the issue of non-prosecution by the appellant, resulting in the dismissal of the appeal. The respondent's representative mentioned the appellant's lack of interest in pursuing the matter, as evidenced by multiple adjournments and the appellant's repeated absence during proceedings. The final order dated 5 March 2019 had already dismissed the appeal, highlighting a divergent view taken by the bench members in a previous decision. Despite several opportunities given to the appellant to address any contradictions between decisions, the appellant consistently failed to appear, citing reasons such as the counsel being out of station. This lack of engagement led the tribunal to conclude that the appellant showed no interest in explaining any contradictions, ultimately resulting in non-prosecution.The tribunal emphasized that the final order pronounced in open court on 5 March 2019 was a valid judgment, as per the decision in the case of Surender Singh and others versus The State of Uttar Pradesh [1954] 5 S.C.R. 330. The judgment highlighted the importance of the formal pronouncement of a decision in open court, irrespective of subsequent formalities like signing. The tribunal drew support from this legal precedent to assert the validity and finality of the decision made in the appellant's case. Additionally, the tribunal referenced the case of Vinod Kumar Singh versus Banaras Hindu University and others (1988 SCC (1) 80), reiterating the significance of acting upon a judgment pronounced in open court, unless exceptional circumstances warrant a review. The judgment emphasized that the appellant's case had been disposed of in accordance with the findings of the final order, affirming the dismissal of the appeal due to the appellant's non-prosecution.In conclusion, the tribunal upheld the dismissal of the appeal due to the appellant's continuous non-prosecution and lack of engagement in addressing any contradictions between decisions. The judgment underscored the importance of formal pronouncement of decisions in open court and the subsequent validity of such judgments, as established by legal precedents. The appellant's repeated absence and failure to participate in the proceedings led to the finality of the decision, as pronounced in the open court, resulting in the dismissal of the appeal.

        Topics

        ActsIncome Tax
        No Records Found