K.R. Devakiammal vs The Deputy Commissioner of Income Tax

R. Sudhakar, J.

The appellant-assessee had filed an appeal before the Tribunal challenging the order of block assessment for the period 1986-87 to 1996-97. When the appeal was fixed for hearing on 30.4.2008, none appeared on behalf of the assessee and since on the earlier occasions also there was no appearance, therefore, treating it as a case of no interest in prosecuting the matter, the appeal was dismissed for non-prosecution in limine, against which the present appeal is filed.

Dr.Anita Sumanth, learned counsel for the appellant stated that the impugned order of the Tribunal dismissing the appeal for non prosecution needs to be set aside on the peculiar facts and circumstances of the case, since one Mr.R.N.Patel, Advocate representing the firm R.N.Patel & G.Surulivel, had entered appearance on behalf of the appellant on 21.2.2008 and was prosecuting the matter before the Tribunal. Thereafter, as there was no occasion for the appellant to know about the status of the case, it appears that he had filed a petition on 15.4.2008 seeking adjournment of the case to some other date, as he had to proceed to his native place for personal reasons, and thereafter he fell sick due to cancer and also died on 27.6.2011. In this background, the Tribunal has dismissed the appeal of the assessee for non prosecution, as there was no representation. To support her plea, the learned counsel also produced a copy of the letter received from the office of M/s R.N.Patel & G.Surulivel, Advocates & Tax Consultants to state that Mr.R.N.Patel did not attend the hearing on 30.4.2008 as he was away at his native place and thereafter he was suffering from cancer and died on 27.6.2011. In fact, the learned counsel also produced a copy of the obituary reference made in the newspaper.

Heard the learned counsel for the respondent as well.

Considering the peculiar facts and circumstances of the case, the appellant cannot be made to suffer due to reasons beyond her control, having entrusted the matter to her authorised representative. Taking a lenient view, we set aside the order of the Tribunal and remand the matter to the Tribunal for consideration of the appeal of the assessee on merits and in accordance with law. The tax case appeal stands allowed by way of remand. No costs.