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TMI Blog2012 (8) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... l wherein notices of hearing could not be served on the assessee by post is fully in conformity with the judicial powers and jurisdiction of the Tribunal and does not in any manner run contrary to any provisions of the Statute - The Tribunal was therefore well within its powers to direct the Income-tax department to effect service on the assessee - 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. - ITA No. 268 & 269/PN/2011 - - - Dated:- 26-6-2012 - SHRI SHAILENDRA KUMAR YADAV, AND SHRI G.S.PANNU, JJ. Appellant by: Shri Alok Mishra ORDER PER SHAILENDRA KUMAR YADAV, JM: These appeals by the revenue are directed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right available to the parties in appeal before the Tribunal. Since in the instant case notice of hearing could not be effected on the respondent-assessee at the address given by the Revenue in the Memorandum of Appeal, and the Departmental Representative has not got the notice service in spite of sufficient 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 Departmental Representative as to why the Revenue's appeals may not be dismissed for apathy in service of notices on the respondent-assessee, the learned Departmental Representative had no answer. 3. In an appeals filed by the revenue expeditious disposal of the tax dispute wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diction, it impliedly grants the powers of doing all such acts, or employing such means, as are essentially necessary to its execution. 6. It is well settled that where a substantive power is conferred upon a Court or Tribunal, all incidental and ancillary powers necessary for an effective exercise of the substantive power have to be inferred - Chief Executive 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity to effect service of notice of hearing on the assessee since the service could not be effected by post at the address given by the revenue in the memorandum of appeal. The Tribunal was therefore well within its powers to direct the Income-tax department to effect service on the assessee particularly since the department, as an executive organization is well equipped with the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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