Importance of serving notice and consequences of non-prosecution

M.R. Shah, J.

1. All these Tax Appeals preferred by the revenue are of the year 2007. Even after a period of 8 years, the revenue is not able to serve the concerned respondent - assessee. Notices of admission issued upon the concerned respondent -assessee in respective Tax Appeals, have been returned unserved since long.

2. The Division Bench of this Court earlier vide order dated 27/11/2014 granted three weeks time to the revenue to take steps to serve the concerned unserved respondent - assessee, however, the revenue failed to take necessary steps.

3. Despite the above, so as to give one additional opportunity to the revenue to take steps to serve the concerned unserved respondent - assessee, vide order dated 31/3/2015, this Court granted further two weeks time to the revenue and passed the following order on 31/3/2015:-

"Despite our reluctance to grant more time to the Department to trace out the fresh address of the concerned assessee and despite the earlier order passed by the Division Bench of this Court dated 27/11/2014 the Department has failed to get the fresh address of the concerned assessee and has failed to serve the concerned assessee in the Appeals, which are of the year 2007 and 2009. At the request of Shri Manish Bhatt, learned advocate appearing on behalf of the revenue and in the larger interest that ultimately because of any lapse on the part of the Department, the revenue may not have to suffer, stand over to 15/04/2015. If, by that time, no steps are taken by the Department/revenue to trace out the assessee and/or find out the fresh address of the concerned assessee and no further steps are taken to serve the unserved respondents-assessee, the respective appeals shall be dismissed for non prosecution on that day."

4. Despite the above specific order, no steps are taken by the revenue to serve the concerned unserved respondent - assessee. Sufficient opportunities have been given to the revenue to take steps to serve the unserved respondent and despite the same, the revenue has failed to take steps to serve the concerned unserved respondent.

5. Under the circumstances and considering the earlier order passed by the Division Bench of this Court dated 31/3/2015 reproduced hereinabove, 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.

6. With this, the present appeal is dismissed for non-prosecution. Notice is discharged.