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TMI Blog2012 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of assessee - opportunity of hearing is essential before adjudicating appeal for which service of notice is condition precedent - once revenue is not able to get exact address of assessee, how it will follow the same, in case matter is decided in favour of revenue – against revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... t opportunity, it has not been possible to conduct the adjudication proceedings as per the requirements of section 254(1). When the Bench confronted the learned DR as to why the Revenue's appeal may not be dismissed for apathy in service of notices on the respondent-assessee, the learned DR had no answer. 3. In an appeal filed by the revenue expeditious disposal of the tax dispute would necessarily be in the best interest of the revenue for which correct address of assessee is necessary, so that matter may be decided after providing opportunity of hearing. 4. Apart from the above, we feel that it has been the established practice and accepted procedure that in case notices of hearing cannot be served on the respondent assessees in revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer and Vice-Chairman, Gujarat Maritime Board v. Haji Daud Haji Harun Abu [1996] 11 SCC 23. 7. In the context of the jurisdiction and powers of the Customs, Excise and Gold (Control) Appellate Tribunal, the Supreme Court has, in Union of India v. Paras Laminates (P.) Ltd. [1990] 186 ITR 722, 726, observed : "There is no doubt that the Tribunal functions as a Court within the limits of its jurisdiction. It has all the powers conferred expressly by the statute. Furthermore, being a judicial body, it has all those incidental and ancillary powers which are necessary to make fully effective the express grant of statutory powers. Certain powers are recognized as incidental and ancillary, not because they are inherent in the Tribunal, or be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requisite staff strength of Notice Server, Income-tax Inspector etc. for the purpose of serving various statutory notices on the tax payer. Since the revenue has shown apathy with regard for serving the notices of hearing on the respondent assessee. Revenue has also not made any request to get the notice served by alternate way i.e., by way of publication etc. which is laid down in rule 20 of CPC. Tribunal can take help on procedural aspect as laid down under relevant provisions of the Civil Procedure Code where Income-tax Act and rule thereunder are not able to meet particular situation. This view is fortified by ratio laid down in the case of M.K. Mohammed Kunhi (supra), wherein it has been held that Tribunal has power identical to appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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