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TMI Blog2006 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... .Nos.263,261,262/MDS/2005 dated November 25, 2005 and quash the orders passed by the first respondent and consequently direct the first respondent to hear the appeals in I.T.A.T. Nos.328,323,324/MDS/2000, by giving opportunity to the Petitioners. 3. The short facts that are necessary for the final disposal of the writ Petitions are as follows :- 4. The appeals filed by the petitioners/appellants in the above writ petitions in I.T.A.T.Nos.328,323,324/MDS/2000 were posted for final hearing before the first respondent Tribunal on June 21, 2005. The authorized representative/advocate of the petitioners by letter dated June 20, 2005, addressed to the Deputy Registrar, Appellate Tribunal Income Tax, Chennai, sought for adjou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x parte order and restoring the appeal." 6. Relying upon the said Proviso to Rule 24, the learned counsel submitted that even though the Tribunal may dispose of the appeal on merits exparte, when the appellants appear afterward and satisfy the Tribunal that there was sufficient cause for their non appearance when the appeal was called for hearing, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. According to the learned counsel for the petitioner, the authorised representative had, in time, sent the letter seeking for adjournment of the hearing fixed on 21.06.2005. But the first respondent Tribunal without considering as to whether there was sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have considered the reasonable cause, instead of considering the merits of the case. What the Petitioners want is only an opportunity to put-forth their case, on merits and by setting aside the exparte order, no harm is going to be caused to the respondents. In my considered view, sufficient cause has been shown by the appellants for the non-appearance before the Tribunal, on the date of hearing. Considering the same, the Tribunal ought to have allowed the petitions. Therefore, the impugned Order of the Tribunal is set aside and the Tribunal shall restore the appeals I.T.A.T.Nos.3 28,323,324/MDS/2000 and fix a fresh date of hearing for the disposal of the appeals and on receipt of the hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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