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TMI Blog1983 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ication has also been signed. In between there is statement of facts and grounds of appeal. A blank space is provided for signature below the grounds of appeal but that has not been signed on behalf of the assessee. In other words, it remained blank. The Commissioner (Appeals) having looked to the memo of appeal filed, noticed the absence of signature underneath the heading 'grounds of appeal'. He thought fit to reject the appeal in limine as not maintainable. In so doing he did not call upon the assessee to show cause. In fact, the Commissioner (Appeals) wrote in his order that it was not necessary to do so. This order of the Commissioner (Appeals) is challenged in appeal before us. 3. We are a little puzzled as to the way in which the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse order is passed. This principle is so well settled that it is made applicable even to administrative actions apart from the fact that they are totally applicable to the judicial and quasijudicial proceedings. The Commissioner (Appeals), in our view, committed an elementary error in not calling upon the assessee to show cause why the appeal should not be dismissed in limine. 4. Coming to the merits on which the appeal has been dismissed by the Commissioner (Appeals), here again we find that the Commissioner (Appeals) acted rather hastily and erroneously. The form of appeal, as already been mentioned, has been signed and the verification has been signed. Only that portion where the assessee should have signed underneath the grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his is also an incorrect approach. Most of the principles under the Code of Civil Procedure are based on certain basic principles of natural justice and also for the purpose of doing substantial justice to the parties by the Courts. Such principles have a bearing even under the other enactments. May be that the technical rules of procedure are inapplicable. The Commissioner (Appeals) further observed that under the income-tax law there is no inherent right of appeal. He perhaps does not know that there is no inherent right of appeal under any law. The statute must provide for the right of appeal, be it income-tax law or any other law. Therefore, the so-called distinction made by him between the income-tax law and the civil law pales into in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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