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Issues Involved:
The judgment involves a writ petition filed by the assessee under article 226 of the Constitution to quash the judgment and order passed by the Income-tax Appellate Tribunal. Controversy and Facts: Ram Narain and Badri Prasad formed two different Hindu undivided families. Badri Prasad passed away, leaving Kripa Shanker as his heir. The petitioner filed appeals against wealth-tax assessment orders for various years. The Income-tax Appellate Tribunal decided the appeals ex parte against the petitioner. The petitioner then applied for setting aside the judgments on the grounds that the time for filing cross-objection had not expired. The Tribunal rejected the application, leading to the writ petition. Decision and Reasoning: The High Court found that the Tribunal was wrong in deciding the appeal without considering the grounds raised by the petitioner. The Tribunal rejected an adjournment request based on the belief that the cross-objection could be filed even after the appeal was disposed of. However, the Court held that this was not a sufficient cause to reject the application. The Court cited a precedent to emphasize that an appeal cannot be definitively posted until the court ensures proper notice has been served. The Court noted that the petitioner was misled by their advocate's advice, which was a valid reason to set aside the judgment. Consequently, the Court allowed the writ petition, quashed the Tribunal's order, and directed the Tribunal to hear the assessee in the appeal after restoring it to its original number.
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