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TMI Blog2014 (8) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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 is laid down in rule 20 of CPC. Tribunal can take help on procedural aspect as laid down under relevant provisions of the Civil Procedure Code where Income-tax Act and rule thereunder are not able to meet particular situation. This view is fortified by ratio laid down in the case of M.K. Mohammed Kunhi [ 1968 (9) TMI 5 - SUPREME COURT] wherein it has been held that Tribunal has power identical to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has shown total apathy in the matter of service of notices of hearing. Accordingly the appeal of the Revenue could not be heard on merit in absence of proper service of notice upon assessee. It shows that revenue has not provided proper address of the assessee. Opportunity of hearing is essential before adjudicating appeal for which service of notice is a condition precedent. Under section 254(1) the Tribunal is required to give both the parties to the appeal an opportunity of being heard. What is engrained in section 254(1) is not an empty formality but a valuable 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal and does not in any manner run contrary to any provisions of the Statute. Powers conferred by an enabling statute include not only such as are expressly granted but also, by implication, all powers which are reasonably necessary for the accomplishment of the object intended to be secured. The doctrine of incidental or implied powers of the appellate authority have been enunciated and endorsed by the Hon'ble Supreme Court in the case of ITO v. M.K. Mohammed Kunhi [1969] 71 ITR 815. It is a well established rule of legal jurisprudence that where an Act confers a jurisdiction, 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all such acts or employing all such means as are reasonably necessary to make the grant effective. 8. Reference may further be made to the decision of Hon'ble Supreme Court in the case of Para Laminates (P.) Ltd.'s case (supra) wherein a similar proposition has been enunciated by the Apex Court and it has been held that the Tribunal is entitled to exercise all incidental and ancillary powers which are reasonably necessary for performing the adjudicative functions. Applying the aforesaid principles, it clearly follows that it was obligatory on the part of the Income-tax authority 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 memora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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