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TMI Blog2010 (10) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... found that R.P.A.D. envelop was returned to the Tribunal with postal endorsement "Not found at the given address. Returned to sender". After receipt of the aforesaid inspection the petitioner moved miscellaneous application to the Tribunal praying for recalling of the order dated March 3, 2003 for want of service of notice of hearing resulting in denial of opportunity of hearing. The said application was rejected by the Tribunal. request the President of the Tribunal either to frame rules or issue practice notes making it clear to all concerned that in the event of change of address there should be amendment to the cause title of the memo of appeal followed by amendment in column 10 of Form 36 with further reiteration that any corresponde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 133A of the Act at the business premises resulted in impounding of books of account under section 131 of the Act. The petitioner had filed return of income showing total loss of Rs. 3,35,997 for the assessment year 1993-94 enclosed with profit and loss account, balance-sheet with necessary annexures. 7. The Assessing Officer assessed the income of the petitioner and passed assessment order under section 143(3) of the Act making addition of Rs.55,34,140. He added estimated profit of Rs. 16,25,981 together with loan transactions and interest, details of which are not necessary for the view taken. 8. Aggrieved by the aforesaid order of the assessment, the petitioner assessee filed appeal before the Commissioner of Income-tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated March 3, 2003. Accordingly inspection was given to the petitioner. The petitioner-assessee during the course of the inspection found that R.P.A.D. envelop was returned to the Tribunal with postal endorsement "Not found at the given address. Returned to sender". After receipt of the aforesaid inspection the petitioner moved miscellaneous application to the Tribunal praying for recalling of the order dated March 3, 2003 for want of service of notice of hearing resulting in denial of opportunity of hearing. The said application was rejected by the Tribunal by an order dated March 25, 2010. The said orders are the subject-matter of challenge in this petitions. Submissions 12. The learned counsel appearing for the petitioner submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal memo so as to indicate the change of address. In his submission, most of the time it happens that the delivered letters do not get tagged to the appeal record. He, thus, submits that the method adopted by the petitioner-assessee of writing letters and intimating the change of address is not a procedure recognised by the Rules governing the appeal procedure. He, thus, submits that the petitions are without any merits and are liable to be dismissed. Consideration 14. Having heard the rival contentions canvassed by the advocates appearing for the parties, without going into the issue relating to the correspondence between the petitioner-assessee and the Tribunal leading to change of address, these petitions can be decided on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are entering into correspondence with the registry of the Tribunal to intimate the change of address without amending the address given in column 10 of Form 36 or in the cause title of the appeal memo. It is also noticed that in most of the cases change of address is not taken on record. Sometime the letter written by the assessee is not attended by the registry of the Tribunal. With the result, the assessee does not get notice of hearing. The matter is heard behind the back of the assessee or his advocate which, ultimately, leads to unsustainable order. It generates litigation either in the same court by way of rectification application or in the higher court. In order to avoid this situation, it is desirable to direct the appellant or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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