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TMI Blog2018 (5) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... e, nor any adjournment application filed on their behalf. The short question involved in this writ petition is whether the appeal could have been dismissed on the ground of default. 2. Section 254(1) of the Income Tax Act, 1961, hereinafter referred to as the 1961 Act , provides that the Appellate Tribunal might, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. 3. Sub-section (2) of Section 254 of the 1961 Act provides as follows: "Section 254. Orders of Appellate Tribunal. (1) **** (1A) **** (2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order setting aside the ex parte order and restoring the appeal. Rule 25. Hearing of appeal ex parte for default by the respondent. Where, on the day fixed for hearing or any other day to which the hearing may be adjourned, the appellant appears and the respondent does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the appellant: Provided that where an appeal has been disposed of as provided above and the respondent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may have been filed for which the prescribed period of limitation would be 120 days and a writ petition cannot be filed to avoid the limitation prescribed by statute. 9. An appeal lies only on a substantial question of law under Section 260A of the Income Tax, 1961. Whether an appeal would be entertained or not would depend on the satisfaction of the High Court that there was not just a question of law, but a substantial question of law. This is not a case where there is an automatic appeal provision available. It cannot be said that the petitioner had an equally efficacious alternative remedy. 10. Article 226 of the Constitution of India does not impose any limitation on the power of the High Court to issue writs, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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