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TMI Blog2018 (10) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX DEPT. JUDGMENT K.Vinod Chandran, J. These appeals arise from the order of the Tribunal, for the three assessment years, 2008-09, 2009-10 and 2011-12. The order impugned is one rejecting the applications to recall an ex-parte order of the Income Tax Appellate Tribunal, finding them to be applications filed for rectification, way beyond t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate. In the present case, when appeals filed for the respective years came up for hearing before the Tribunal on 19.11.2015, they were dismissed by Annexure-D order. It was also specifically provided in the order that "if the assessee on a later stage gives explanation in regard to its non-appearance before the Tribunal on the date of hearing before the Tribunal by filing a Miscellaneous Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also notice that there was no order on merits passed by the Tribunal at the earlier stage and the appeals were dismissed giving liberty to the appellant to restore the same on sufficient cause being shown. We would have normally remanded the matter back to the Tribunal for fresh consideration. However, noticing that it would only lead to multiplicity of proceedings, we ourselves would consider th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al only on terms. We, hence, direct the appellant to pay an amount of Rs. 25,000/- (Rupees twenty five thousand only) each for the assessment years in each of the appeals before us to the Chief Minister's Distress Relief Fund within a period of one month from the date of receipt of certified copy of this judgment. On production of receipt of the same by the appellant before the Tribunal, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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