Facts of the Case

The present matter pertains to two connected income tax appeals filed by the appellant, Deepak Chhabra, before the High Court of Delhi against the respondent, Income Tax Officer, Ward 10(5).

On the date of hearing, neither the appellant nor any authorized representative appeared before the Court. It was also recorded that on previous dates, there had been no appearance on behalf of the appellant.

Issues Involved

  • Whether the appeals filed by the appellant should be adjudicated on merits in absence of representation.
  • Whether continuous non-appearance by the appellant justifies dismissal of the appeals for non-prosecution.

Petitioner’s Arguments

  • No arguments were advanced on behalf of the appellant due to non-appearance on the date of hearing as well as on previous dates.

Respondent’s Arguments

  • The respondent was represented through counsel; however, no substantial arguments are recorded in the order due to the absence of the appellant 

Court Order / Findings

The Division Bench of the Delhi High Court observed that:

  • No one appeared on behalf of the appellant on the date of hearing.
  • There had been repeated non-appearance on previous dates as well.

Accordingly, the Court held that:

  • The appeals cannot be kept pending indefinitely.
  • Due to lack of prosecution, the appeals are liable to be dismissed.

Final Order:
The appeals were dismissed for non-prosecution.

Important Clarification

  • The dismissal is not on merits, but purely on procedural grounds due to non-prosecution.
  • The order highlights the importance of diligent prosecution of appeals in higher courts.
  • Such dismissal may allow scope for restoration applications subject to procedural law and sufficient cause.

Sections Involved

  • Income Tax Act, 1961 – (Specific sections not discussed in the order due to dismissal for non-prosecution)
  • Procedural principles relating to appeal dismissal for default/non-prosecution

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2018:DHC:8293-DB/SMD22112018ITA7252007_130312.pdf

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