9911796707
TMI Blog1989 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... occasions but the assessee did not attend on any date. The CIT (Appeals) observed that the assessee was not serious in pursuing the appeals. He, therefore, dismissed the appeals for the assessment years 1977-78 and 1980-81 vide order dated 26-3-1987 in appeal Nos. Dib-6/85-86 and Dib-13/85-86. Similar orders were passed by the CIT (Appeals) in respect of other years under different sections. Hence these appeals by the assessee. 2. None appeared at the time when the case is called for hearing. It is seen that subsequently a telegram has been received from the assessee seeking adjournment due to unavoidable circumstances. The Bench considered the message and noted that adjournment cannot be accepted. The Tribunal, therefore, looked into the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en any indication that notices were served on the assessee on all those occasions that the assessee declined to appear. Even otherwise, assuming that notice was served on the assessee but the assessee decline to appear, the tax appellate authority has to dispose of the matter on merits. Even the Tribunal unlike the High Court has to dispose of the matter before it on merits even though the appellant or the respondent might not appear before it. In fact, once an assessee has filed an appeal against the assessment order, the assessee set the judicial machinery in motion and cannot be allowed to withdraw the appeal and the appellate authority has to dispose of the matter on merits without allowing such appeal to be withdrawn. For this proposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal. Thus, the orders of the CIT (Appeals) impugned before us cannot be said to be valid and legal keeping in mind the principles enunciated by higher courts. The orders of the CIT (Appeals) cannot, therefore, be sustained which we hereby set aside for fresh disposal by him after giving the assessee adequate opportunity of being heard. If the appeals required to be disposed of ex parte on some reason or the other, the CIT (Appeals) would please dispose of the appeals on merits and by passing a speaking order as such orders are appealable. The CIT (Appeals) please give reasonable opportunity of being heard to both the sides.
6. In the result, the appeals by the assessee are treated as allowed for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X
|
