Nav Nirman Construction Vs Union of India (Patna High Court)
The Hon’ble Patna High Court in the case of Nav Nirman Construction v. Union of India [CWJC No. 16940 of 2023 dated December 6, 2023] set aside the appellate order and directed that the Appeal be restored before the appellate authority, thereby holding that appellate authority is not empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorised representative presence is not recorded; and decide the issue on merits.
Facts:
Nav Nirman Construction (“the Petitioner”) has filed the writ petition challenging the appellate order dated January 28, 2023, (“the Impugned Order”) wherein the appeal was dismissed by the Revenue Department (“the Respondent”) on the ground of non-prosecution wherein the Petitioner or Petitioner authorised representative was absent during the appellate proceedings.
Issue:
Whether Appellate Authority is empowered to dismiss the appeal for non-prosecution due to non-appearance of Assessee or authorised representative?
Held:
The Hon’ble Patna High Court in the case of CWJC No. 16940 of 2023 held as under:
