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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Dismissal for non-prosecution where notice was not served on unserved respondent-assessee; restoration permitted if fresh address found.</h1> Dismissal for non-prosecution was entered because notice was not served on the unserved respondent-assessee; the decision leaves the substantive question ... Dismissal for non-prosecution - service of notice upon the unserved respondent-assessee - restoration of appeal - HELD THAT:- All these appeals are dismissed for non-prosecution for want of service of notice upon the unserved respondent assessee. However, keeping the question of law open and with the observation that if the Revenue is able to get the fresh address of the respondent – assessee and the application is submitted to restore the present appeal within a period of three months from today, such application for restoration shall be considered in accordance with law and on its own merits. Issues: Whether the tax appeals should be dismissed for non-prosecution for want of service of notice upon the unserved respondent-assessee.Analysis: The appeals involved notices of admission returned unserved and the revenue was repeatedly granted time to trace and serve the assessee but failed to take the necessary steps. Despite specific orders granting further opportunities, no service was effected and the notices remained unserved. The dismissal was imposed due to prolonged failure to prosecute the appeals by effecting service after being afforded multiple chances. A limited procedural provision for restoration was preserved by permitting the revenue to apply for restoration within a specified period if a fresh address is obtained.Conclusion: The appeals are dismissed for non-prosecution for want of service of notice upon the unserved respondent-assessee; an application for restoration filed within three months on obtaining a fresh address will be considered on merits.Ratio Decidendi: Persistent failure to effect service after repeated opportunities justifies dismissal of an appeal for non-prosecution, subject to permitting a restoration application within a limited period if a fresh address for the unserved party is obtained.
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