9911796707
TMI Blog2007 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ly allow the appeal of assessee - D. B. Income-tax Appeal No. 306 of 2005 - - - Dated:- 3-4-2007 - JUDGMENT 1 This appeal gives rise to the following substantial question of law: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in dismissing the appeal preferred by the present appellant as not maintainable in view of rules 19 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be noted here that notice for hearing of appeal as required under rules 19 and 20 was given to the appellant-assessee. 5 Rules 19, 20 and 24 of the Income-tax (Appellate Tribunal) Rules, 1963, read thus : "19.(1) The Tribunal shall notify to the parties specifying the date and place of hearing of the appeal and send a copy of the memo randum of appeal to the respondent either before or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent: Provided that where an appeal has been disposed of as provided above and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal." 6 Having considered the aforesaid three provisions, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits and the Tribunal erroneously held that the assessee's appeal is not maintainable in law. 7 We, accordingly, set aside the order dated October 9, 2002, in so far as the Tribunal dismissed the appeal, being No. ITSA No. 112/JP/2001, as not maintainable. Appeal No. 112/JP/2001 is restored to the file of the Income tax Appellate Tribunal, Jaipur. The parties shall appear before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
