(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
1. The present tax appeal is of the year 2007 challenging the judgment and order passed by the learned Income Tax Appellate Tribunal passed in the month of May, 2007. Even the appeal has been admitted as far as back in the month of December, 2007 and till date, no further steps are taken by the appellant - Revenue to serve the respondent - assessee.
2. The present tax appeal came up for hearing before the Division Bench of this Court in the month of November, 2014 along with the other tax appeals and the Division Bench of this Court has passed the following order:-
O/TAXAP/1369/2007 ORDER "1. In all these matters, where the respondents are not served, Registry to issue Fresh Notice to the unserved respondents, making it returnable on 8th January, 2015.
2. In the matters where the learned counsel for the appellants has to take any action for serving unserved respondent/s, they may do so within a period of four weeks from today, failing which the appeal/s concerned shall be listed on 8th January, 2015 for passing appropriate orders.
3. Registry is directed to keep a copy of this order in each matter."
3. Even thereafter, the present appeal has been listed on board thrice. However, no further steps are taken by the appellant - Revenue to serve the unserved respondent.
4. Under the circumstances, we have no other alternative but to dismiss the present tax appeal for non-prosecution, 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.
5. With this, the present appeal is dismissed for non- prosecution. Notice is discharged.