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B. V. NAGARATHNA, N. KOTISWAR SINGH
Sharda Construction – Appellant
Versus
State Of Bihar – Respondent
ORDER :
Leave granted.
2. The legality and correctness of the order dated 12.04.2023, passed in Civil Writ Jurisdiction Case No.1101 of 2023 passed by the Division Bench of the High Court of Judicature at Patna, is assailed in this appeal. By the said order, the Writ Petition was dismissed and consequently the order dated 22.09.2022 passed by the State-Tax Additional Commissioner (Appeals), Tirhut Division, Muzaffarpur, was sustained. Consequently, the appeal filed by the appellant herein before the Appellate Commissioner was dismissed both for non prosecution as well as on merits. Being aggrieved by the said orders, the appellant has preferred this appeal.
3. We have heard learned senior counsel for the appellant and the learned counsel for the respondent(s)-State and perused the material on record.
4. By order dated 22.09.2022, the Appellate Commissioner dismissed the appeal filed by the appellant herein for non-prosecution for the reason that the appellant herein had not appeared on five occasions. While doing so, the Appellate Commissioner nevertheless heard only the Departmental Representative, State Tax Assistant Commissioner, Bettiah Circle, Bettiah on the merits of the appeal a
The dismissal of an appeal for non-prosecution without hearing the appellant violates principles of natural justice.
The Commissioner of Income Tax (Appeal) is not empowered to dismiss an appeal for non-prosecution without considering the merits of the case.
Judicial bodies must strictly adhere to principles of natural justice, ensuring that both parties are heard before dismissing an appeal on merits.
An appeal cannot be dismissed on merits if the appellant is not represented; dismissal must be for non-prosecution as per CPC Order XLI Rule 17.
The main legal point established in the judgment is that the appellate court is obligated to hear the appellant or their counsel and go through the records before disposing of the appeal, as per the ....
Dismissals of appeals must occur for non-prosecution when appellants are absent, not on merits, ensuring adherence to procedural requirements.
An appellate court must comply with procedural rules and cannot dismiss appeals on merits if the appellants are absent; such appeals should only be dismissed for non-prosecution.
The appellate court must dismiss appeals for non-appearance rather than on merits, ensuring compliance with procedural rules under Order XLI Rule 17 of CPC.
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