Patna High Court
Assistant Commissioner Of Income Tax, T D S, Circle, PatnaversusThe Executive Engineer , R C D
- Decided
- Disposal
- D.F.D. FOR NON APPEARANCE
Holding
The appeals were dismissed for default as the appellant failed to appear before the Court.
Summary
The Assistant Commissioner of Income Tax filed three miscellaneous appeals (Nos. 954, 952 and 953 of 2018) against the Executive Engineer, RCD, Government of Bihar. No counsel appeared on behalf of the appellant in any of the appeals, while counsel for the respondent was present. The High Court noted the appellant's repeated failure to take proper steps and appear before the Court. Relying on procedural rules, the Court held that the appeals could not be entertained in the appellant's absence. Consequently, all three appeals were dismissed for default. The order was delivered by a bench of Justice Bibek Chaudhuri and Justice Sunil Dutta Mishra.
Issues considered
- Whether an appeal may be dismissed for default when the appellant fails to appear before the Court
- Whether procedural default warrants outright dismissal of the appeal
Subjects
- default judgment
- procedural law
- income tax
- appeal
- court procedure
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.954 of 2018
======================================================
Assistant Commissioner of Income Tax, TDS, Circle, Patna.
... ... Appellant/s
Versus
The Executive Engineer, RCD, Nai Rajdhani Path Pramandal Road
Construction Department, Government of Bihar, Chajju Bagh near Fire
Station, Patna-800001 (PAN-PTNE00146G).
... ... Respondent/s
======================================================
with
Miscellaneous Appeal No. 952 of 2018
======================================================
Assistant Commissioner Of Income Tax, T D S Circle, Patna.
... ... Appellant/s
Versus
The Executive Engineer, RCD, Nai Rajdhani Path Pramandal Road
Construction Department, Government of Bihar, Chajju Bagh near Fire
Station, Patna-800001 (PAN-PTNE00146G).
... ... Respondent/s
======================================================
with
Miscellaneous Appeal No. 953 of 2018
======================================================
Assistant Commissioner Of Income Tax, T D S Circle, Patna.
... ... Appellant/s
Versus
The Executive Engineer, RCD, Nai Rajdhani Path Pramandal Road
Construction Department, Government of Bihar, Chajju Bagh near Fire
Station, Patna-800001 (PAN-PTNE00146G).
... ... Respondent/s
======================================================
Appearance :
(In Miscellaneous Appeal No. 954 of 2018)
For the Appellant/s : None
For the Respondent/s : Mr. Vivek Prasad, GP-7.
Ms. Manisha Singh, AC to GP-7.
(In Miscellaneous Appeal No. 952 of 2018)
For the Appellant/s : None
For the Respondent/s : Mr. Vivek Prasad, GP-7.
Ms. Manisha Singh, AC to GP-7.
(In Miscellaneous Appeal No. 953 of 2018)
For the Appellant/s : None
For the Respondent/s : Mr. Vivek Prasad, GP-7.
Ms. Manisha Singh, AC to GP-7.
======================================================
Patna High Court MA No.954 of 2018(20) dt.05-02-2026
2/2
CORAM: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI
and
HONOURABLE MR. JUSTICE SUNIL DUTTA MISHRA
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI)
20 05-02-2026 1. The learned Advocate for the appellant is absent on
call. However, learned counsel on behalf of the respondent is
present.
2. On the last occasion also, the appellant failed to
take proper step in these batch of appeals, therefore, the appeals
are dismissed for default.
(Bibek Chaudhuri, J)
(Sunil Dutta Mishra, J)
Ritik/-Utkarsh/-
U T
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