(2007 P.C.T.L.R. 249)

The Commissioner Of Income Tax And Others vs M/S. Ayenbee (Pvt.) Ltd.

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Citation(2007 P.C.T.L.R. 249)

CourtSupreme Court of Pakistan

Case No.Civil Appeals Nos. 900 and 901 of 2000 out of Civil Petitions Nos. 580-K and

Date2006-03-06

Judge(s)Nasir-ul-Mulk, Javaid Iqbal

ResultAppeals Dismissed

AI Summary — generated from this judgment; read the full text below and verify before relying on it.

This matter comes before the Supreme Court of Pakistan by way of appeals filed by the Commissioner of Income Tax and others against M/S. Ayenbee (Pvt.) Ltd. The core legal question concerns the prosecution and maintenance of the appeals when the appellants fail to make an appearance. The court held that due to the persistent non-appearance of the appellants, including both the learned ASC and the learned AOR, upon various calls, the appeals are liable to be dismissed. The key principle laid down is that appellate proceedings may be dismissed in default when the appellant fails to appear and prosecute the matter.

Questions settled in this judgment

What is the consequence of non-appearance of the appellant and their counsel when the matter is called for hearing?
Can appeals be dismissed in default when neither the ASC nor the AOR is present?

dismissal in defaultnon-appearanceincome taxappellate proceedingsSupreme Court

ORDER

1. In spite of various calls none appeared on behalf of appellants. Neither the learned ASC nor the learned AOR is present. Appellants are also called absent. The appeals are accordingly dismissed in default.