Dismissal for non-prosecution where notice was not served on unserved respondent-assessee; restoration permitted if fresh address found.

Dismissal for non-prosecution was entered because notice was not served on the unserved respondent-assessee; the decision leaves the substantive question open but prescribes that if the Revenue obtains a fresh address for the respondent-assessee and files an application to restore the appeal within three months, that restoration application shall be considered according to law and on its merits. The operative effect is that appeals remain dismissed for want of service unless timely restoration is sought upon procurement of a fresh address, whereupon the court will adjudicate restoration merits afresh.

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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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